Section 125 of CGST Act 2017: General Penalty
Provisions under Section 125 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “General Penalty”, are as under:
Section 125 of CGST Act 2017: General Penalty (CHAPTER XIX – OFFENCES AND PENALTIES)
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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.