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Home Acts & Rules GST Acts Central Goods And Services Tax Act, 2017 Chapter XIX = OFFENCES AND PENALTIES Chapters List This

OFFENCES AND PENALTIES - Central Goods And Services Tax Act, 2017

Chapter: XIX
OFFENCES AND PENALTIES
Section 122 : Penalty for certain offences.
Section 122A : Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B : Penalty for failure to comply with track and trace mechanism
Section 123 : Penalty for failure to furnish information return.
Section 124 : Fine for failure to furnish statistics.
Section 125 : General penalty.
Section 126 : General disciplines related to penalty.
Section 127 : Power to impose penalty in certain cases.
Section 128 : Power to waive penalty or fee or both.
Section 128A : Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
Section 129 : Detention, seizure and release of goods and conveyances in transit
Section 130 : Confiscation of goods or conveyances and levy of penalty.
Section 131 : Confiscation or penalty not to interfere with other punishments.
Section 132 : Punishment for certain offences.
Section 133 : Liability of officers and certain other persons.
Section 134 : Cognizance of offences.
Section 135 : Presumption of culpable mental state.
Section 136 : Relevancy of statements under certain circumstances.
Section 137 : Offences by companies.
Section 138 : Compounding of offences.
 

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