CGST-CHAPTER XIX – OFFENCES AND PENALTIES- Section List


Section (122)  Penalty for Certain Offences
Section (123)  Penalty for Failure to Furnish Information Return
Section (124)  Fine for Failure to Furnish Statistics
Section (125)  General Penalty
Section (126)  General Disciplines related to Penalty
Section (127)  Power to Impose Penalty in Certain Cases
Section (130)  Confiscation of Goods or Conveyances and Levy of Penalty
Section (128)  Power to Waive Penalty or Fee or Both
Section (131)  Confiscation or Penalty not to Interfere with Other Punishments
Section (132)  Punishment for Certain Offences
Section (133)  Liability of Officers and Certain Other Persons
Section (134)  Cognizance of Offences
Section (135)  Presumption of Culpable Mental State
Section (136)  Relevancy of Statements under Certain Circumstances
Section (137)  Offences by Companies
Section (138)  Compounding of Offences

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