Section 125, Central Goods and Services Tax Act, 2017 [S10-A8Z]
As at 16 August 2024. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
125. General penalty.—
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.
Defined terms in this text (2)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
Made under this section, or naming it (2)
Notification No. 28/2021-Central Tax [N10-T5P], 30 June 2021, in force. The text contains "section 125 of the said Act".
Notification No. 89/2020-Central Tax [N10-RCC], 29 November 2020, in force. The text contains "section 125 of the said Act".
Cited by (3)
Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS], 12 April 2017, Band A. "section 125".
Section 74, Central Goods and Services Tax Act, 2017 [S10-8FS], 12 April 2017, Band A. "125".
Rule 142, Central Goods and Services Tax Rules, 2017 [S10-JK3], 19 June 2017, Band A. "section 125".
Not held (0)
none
Duties published under this section (0)
none