Category: CGST ACT

Section 128. Power to waive penalty or fee or both.- The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. […]

Section 127. Power to impose penalty in certain cases.- 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 129 or section 130 , he may issue an order levying such penalty after giving a reasonable opportunity […]

 Section 126. General disciplines related to penalty.- (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence. Explanation .-For the purpose of this sub-section,- (a) a […]

Section 125. General penalty.- 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.     *Enforced w.e.f. 1st July, 2017 .

Section 124. Fine for failure to furnish statistics.- If any person required to furnish any information or return under section 151 ,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be […]

Section 123. Penalty for failure to furnish information return.- If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred […]

CHAPTER XIX OFFENCES AND PENALTIES   * Section 122. Penalty for certain offences.- (1) Where a taxable person who- (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or […]

Section 121. Non-appealable decisions and orders.- Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the […]

Section 120. Appeal not to be filed in certain cases.- (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the […]

Section 119. Sums due to be paid notwithstanding appeal, etc.- Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed […]