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Section 125 - General penalty. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

1. 28/2021 - Dated: 30-6-2021 - Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
2. 89/2020 - Dated: 29-11-2020 - Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code
3. 09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

1. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
2. Section 128 - Power to waive penalty or fee or both. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
3. Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017