Category: Indirect Tax
Section 123 of GST Act: Penalty for failure to furnish information return
Amended and updated notes on section 123 of CGST Act, 2017. Discussion on provisions and rules related to penalty for failure to furnish information return.
Section 124 of GST Act: Fine for failure to furnish statistics
Amended and updated notes on section 124 of CGST Act, 2017. Detail discussion on provisions and rules related to fine for failure to furnish statistics.
Section 122A of GST Act: Penalty for Failure to Register certain Machines
Amended and updated notes on section 122A of CGST Act, 2017. Detail discussion on provisions and rules related to penalty for failure to register certain machines used in manufacture of goods as per special procedure.
Section 125 of GST Act: General Penalty
Amended and updated notes on section 125 of CGST Act, 2017. Detail discussion on provisions and rules related to general penalty.
Section 126 of GST Act: General disciplines related to penalty
Amended and updated notes on section 126 of CGST Act, 2017. Detail discussion on provisions and rules related to general disciplines related to penalty.
Section 127 of GST Act: Power to impose penalty in certain cases
Amended and updated notes on section 127 of CGST Act, 2017. Detail discussion on provisions and rules related to power to impose penalty in certain cases.
Section 128 of GST Act: Power to waive penalty or fee or both
Amended and updated notes on section 128 of CGST Act, 2017. Detail discussion on provisions and rules related to power to impose penalty in certain cases.
Section 129 of GST Act: Detention, seizure and release of goods
Amended and updated notes on section 129 of CGST Act, 2017. Provisions and rules for detention, seizure and release of goods and conveyances in transit.
Section 130 of GST Act: Confiscation of goods and levy of penalty
Amended and updated notes on section 130 of CGST Act, 2017. Provisions and rules related to confiscation of goods or conveyances and levy of penalty.
Section 131 of GST Act: Confiscation or penalty not to interfere with other punishments
Amended and updated notes on section 131 of CGST Act, 2017. Provisions and rules related to confiscation or penalty not to interfere with other punishments.
Section 132 of GST Act: Punishment for certain offences
Amended and updated notes on section 132 of CGST Act, 2017. Detail discussion on provisions and rules related to punishment for certain offences.
Section 133 of GST Act: Liability of officers and certain other persons
Amended and updated notes on section 133 of CGST Act, 2017. Discussion on provisions and rules related to liability of officers and certain other persons.
