Section 21(b) in The Central Goods and Services Tax Rules, 2017
(b)[ issues invoice or bill without supply of goods or services [or both] [Substituted by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).] in violation of the provisions of the Act, or the rules made thereunder; or
