GST authorities have imposed penalties totalling Rs 115.86 crore on IndiGo, the airline said in a regulatory filing on Wednesday. According to the filing, the penalty order was passed on February 4. Of this, Rs 113.02 crore pertains to services provided to offshore recipients, which the goods and services tax (GST) authorities did not consider as "export of services", and denied input tax credit on certain services for FY18, FY19, and FY20 while the remaining Rs 2.84 crore penalty is on account of denial of input tax credit (ITC) for FY18, FY19, and FY20, as per the filing. IndiGo, in the filing said, "is actively engaging in contesting these orders before the appellate authority". The airline also said there is no material impact on financials, operations or any other activities of the companies.