Author: Vinod Arora
Provisions under Section 126 of the CGST Act 2017 relating to "General Disciplines related to Penalty".
Provisions under Section 125 of the CGST Act 2017 relating to "General Penalty".
Provisions under Section 124 of the CGST Act 2017 relating to "Fine for Failure to Furnish Statistics".
Provisions under Section 123 of the CGST Act 2017 relating to "Penalty for Failure to Furnish Information Return".
Provisions under Section 122B of the CGST Act 2017 relating to “Penalty for failure to Comply with Track and Trace Mechanism”.
Section 122 CGST: Penalties for offences like bogus/incorrect invoices, wrongful ITC/refund, non‑payment or collection of tax; penalties equal to tax evaded or Rs.10,000, whichever higher.
Provisions under Section 122A of the CGST Act 2017 relating to “Penalty for failure to register machines under special procedure”.
Provisions under Section 121 of the CGST Act 2017 relating to "Non-Appealable Decisions and Orders".
Provisions under Section 120 of the CGST Act 2017 relating to "Appeal not to be Filed in Certain Cases".
Provisions under Section 119 of the CGST Act 2017 relating to "Sums due to be Paid Notwithstanding Appeal, etc.".