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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
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