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1 July 2017. The pages below are read as at that date. Where a page holds no text for it, the page says so. Clear the date

Act / Act 12 of 2017

Chapter XIX: Offences and Penalties

In forceA commencement is recorded; no ending event is recorded.
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122Penalty for certain offencesSection / cgst-act-2017-s122Text held122APenalty for failure to register certain machines used in manufacture of goods as per special procedureSection / cgst-act-2017-s122aText held122BPenalty for failure to comply with track and trace mechanismSection / cgst-act-2017-s122bText held123Penalty for failure to furnish information returnSection / cgst-act-2017-s123Text held124Fine for failure to furnish statisticsSection / cgst-act-2017-s124Text held125General penaltySection / cgst-act-2017-s125Text held126General disciplines related to penaltySection / cgst-act-2017-s126Text held127Power to impose penalty in certain casesSection / cgst-act-2017-s127Text held128Power to waive penalty or fee or bothSection / cgst-act-2017-s128Text held128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periodsSection / cgst-act-2017-s128aText held129Detention, seizure and release of goods and conveyances in transitSection / cgst-act-2017-s129Text held130Confiscation of goods or conveyances and levy of penaltySection / cgst-act-2017-s130Text held131Confiscation or penalty not to interfere with other punishmentsSection / cgst-act-2017-s131Text held132Punishment for certain offencesSection / cgst-act-2017-s132Text held133Liability of officers and certain other personsSection / cgst-act-2017-s133Text held134Cognizance of offencesSection / cgst-act-2017-s134Text held135Presumption of culpable mental stateSection / cgst-act-2017-s135Text held136Relevancy of statements under certain circumstancesSection / cgst-act-2017-s136Text held137Offences by companiesSection / cgst-act-2017-s137Text held138Compounding of offencesSection / cgst-act-2017-s138Text held
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No typed connection is recorded for this provision.