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
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 89/2020 - 29-11-2020 - Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020.
- Notification No. 28/2021 - 30-06-2021 - Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020
- Notification No. 28/2024 - 27-11-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI
- Notification No. 31/2024 - 13-12-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
