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The Central Goods and Services Tax Act, 2017   Chapter XIX   Offences and Penalties   Section No. Particulars 122 Penalty for certain offences 123 Penalty for failure to furnish information return 124 Fine for failure to furnish statistics 125 General penalty 126 General disciplines related to penalty 127 Power to impose penalty in certain cases 128 Power to waive penalty or fee or both 129 Detention, seizure and release of goods and conveyances in transit 130 Confiscation of goods or conveyances and levy of penalty 131 Confiscation or penalty not to interfere with other punishments 132 Punishment for certain offences 133 Liability of officers and certain other persons 134 Cognizance of offences 135 Presumption of culpable mental state 136 Relevancy of statements under certain circumstances 137 Offences by companies 138 Compounding of offences BACK