Provisions under Section 122B of the CGST Act 2017 relating to “Penalty for failure to Comply with Track and Trace Mechanism”:
Section 122B: Penalty for failure to Comply with Track and Trace Mechanism (CHAPTER XIX: OFFENCES AND PENALTIES) [*1]
Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.
Notes (History of Amendments in Bare Text):
1. CGST Section 122B inserted vide Section 131 of the Finance Act 2025, commenced from 01/10/2025 vide Central Tax Notification 16/2025.
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