GST Penalty and Offences : Free Study Material

By | May 20, 2018
Print Friendly, PDF & Email
(Last Updated On: December 13, 2018)

 GST Penalty and Offences : Free Study Material

Here is the free study material on GST Penalty and Offences

[ Join GST Online Course by CA Satbir Singh]

Compounding and prosecution under GST

How to file Application for Compounding of Offence ( GST CPD 1 ) on GST Portal

How to Respond to GST Officials during Prosecution & Compounding Proceedings

GST Portal Updates : Prosecution & Compounding

GST Penalty

GST Penalty if the Tax collected not Paid

Eway Bill Penalty Provision under GST Act

Penalty Chart Under GST ( India ) : Section Wise

Payment of reduced penalty is now available on GST Portal.

Procedure for depositing GST Tax & Penalty for enforcement activities

How GST Penalty has to be paid

Refer following sections for payment of Penalty under GST

Section 49 of CGST Act 2017  Payment of tax, interest, penalty and other amounts.

Section 93 of CGST Act 2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases.

Relevant Sections of CGST Act 2017

Penalty related Sections are covered in CHAPTER XIX “OFFENCES AND PENALTIES ” of CGST Act 2017

Section 122Penalty for certain offences.
Section 123. Penalty for failure to furnish information return.
Section 124Fine for failure to furnish statistics.
Section 125. General penalty.
Section 126General disciplines related to penalty.
Section 127Power to impose penalty in certain cases.
Section 128Power to waive penalty or fee or both.
Section 129Detention, seizure and release of goods and conveyances in transit.

Section 130Confiscation of goods or conveyances and levy of penalty.
Section 131Confiscation or penalty not to interfere with other punishments.
Section 132Punishment for certain offences.
Section 133Liability of officers and certain other persons.
Section 134Cognizance of offences.
Section 135. Presumption of culpable mental state.
Section 136. Relevancy of statements under certain circumstances.
Section 137Offences by companies.
Section 138Compounding of offences.

Relevant Rules of CGST Rules 2017 on Penalty under GST

Refer Following Rules covered in CHAPTER X  REFUND of CGST Rules 2017


Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *