CGST Section 122B: Penalty for failure to Comply with Track and Trace Mechanism
Provisions under Section 122B of the CGST Act 2017 relating to “Penalty for failure to Comply with Track and Trace Mechanism”.
Category: CGST Act, 2017
CGST Section 122: Penalty for Certain Offences
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.
CGST Section 122A: Penalty for failure to register machines under special procedure
Provisions under Section 122A of the CGST Act 2017 relating to “Penalty for failure to register machines under special procedure”.
CGST Section 121: Non Appealable Decisions and Orders
Provisions under Section 121 of the CGST Act 2017 relating to "Non-Appealable Decisions and Orders".
CGST Section 120: Appeal not to be Filed in Certain Cases
Provisions under Section 120 of the CGST Act 2017 relating to "Appeal not to be Filed in Certain Cases".
CGST Section 119: Sums due to be Paid Notwithstanding Appeal, etc.
Provisions under Section 119 of the CGST Act 2017 relating to "Sums due to be Paid Notwithstanding Appeal, etc.".
CGST Section 118: Appeal to Supreme Court
Provisions under Section 118 of the CGST Act 2017 relating to "Appeal to Supreme Court".
CGST Section 117: Appeal to High Court
Provisions under Section 117 of the CGST Act 2017 relating to "Appeal to High Court".
CGST Section 116: Appearance by Authorised Representative
Provisions under Section 116 of the CGST Act 2017 relating to "Appearance by Authorised Representative".
CGST Section 115: Interest on Refund of Amount Paid for Admission of Appeal
Provisions under Section 115 of the CGST Act 2017 relating to "Interest on Refund of Amount Paid for Admission of Appeal".