CGST Section 127: Power to Impose Penalty in Certain Cases

Provisions under Section 127 of the CGST Act 2017 relating to “Power to Impose Penalty in Certain Cases”:

Section 127: Power to Impose Penalty in Certain Cases (CHAPTER XIX: OFFENCES AND PENALTIES) [*1]

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 74A [*2] or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

Notes (History of Amendments in Bare Text):

1. CGST Section 127 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. The text “or section 74A” inserted vide Section 145 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.