Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases

Provisions under Section 127 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Impose Penalty in Certain Cases”, are as under:

Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases (CHAPTER XIX – OFFENCES AND PENALTIES)

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 of being heard to such person.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 127 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

—–

Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.