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Central Goods and Services Tax Act, 2017

Chapter XIX - Offences and Penalties

Section 125 - General penalty

125. General penalty

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees.

Act

Section 128 - Power to waive penalty or fee or both
Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts

Rules

Rule 142 - Notice and order for demand of amounts payable under the Act.

Notifications

Circulars

Circular No. 64/38/2018-GST - 14-09-2018 - Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

Central Goods and Services Tax Act, 2017

Chapter XIX - Offences and Penalties

Section 125 - General penalty

Act

Rules

Notifications

Circulars

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