Guide on Section 125 of CGST Act - General penalty

Contents

Para

Topics

Relevant Section/Rules/N/C/O

125.1

General penalty upto Rs.25,000 for an offence for which no separate penalty specified

Section 125

125.2

Procedure for issue of notice and order

Rule 142

 

125.1 General penalty upto Rs.25,000 for an offence for which no separate penalty specified

Section 125

Any person, who contravenes any of the provisions of this Act or any rules made there under

for which no penalty is separately provided for in this Act,

shall be liable to a penalty which may extend to Rs.25,000.

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Section 125 specifies the penalty to be levied in respect of offence for which no specific penalty has been separately provided under this act.

Penalty amount is discretionary in nature and hence it depends upon the nature of the offence and its severity.

General disciplines related to penalty as given in section 126 are to be considered by the proper officer while imposing the penalty under section 125.

 

125.2 Procedure for issue of notice and order

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PO shall issue notice u/s 124 along with DRC-01. [Refer Para 142.1 of Rule 142(1)]

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Reply shall be in DRC-06 against notice [Refer Para 142.1.3 of Rule 142(4)]

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PO shall issue order in DRC-07 [Refer Para 142.1.4 of Rule 142(5)]

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