Provisions under Section 125 of the CGST Act 2017 relating to “General Penalty”:
Section 125: General Penalty (CHAPTER XIX: OFFENCES AND PENALTIES) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 125 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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