The Central Goods and Services Tax Act, 2017
Chapter-XIX Offences and Penalties
Section 125: General penalty.
125. 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].
Circulars:
c1. For in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in the some cases and for penalty for every consignment, refer Circular No. 64/38/2018-GST dated 14.09.2018.
c2. All registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice. Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of sections 122 or 125 of the CGST Act. [Circular No. 90/09/2019-GST dated 18.02.2019]