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.
Chapter XIX (Sections 122–138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 122A of CGST 2017 provides for penalty for failure to register certain machines used in manufacture of goods as per special procedure.
Recently, we have discussed in detail section 122 (Penalty for certain offences) of CGST Act 2017. Today, we learn the provisions of section 122A of Central GST Act 2017.
Section 122A of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. ***-Central Tax, G.S.R. ***(E), dated ****. This notification was come into force from **** i.e. the commencement date of section 122A is ****.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XIX |
| Chapter Name | Offences and Penalties |
| Section No. | 122A |
| Section Name | Penalty for failure to register certain machines used in manufacture of goods as per special procedure |
| Updated 2024 Edition | GST Law Book PDF |
Section 122A of Central GST – Penalty for failure to register certain machines1
Section 122A of CGST Act 2017 shall come into force on *** vide Notification No. ****-Central Tax, G.S.R. ***(E), dated ****.
Section 122A(1) of CGST Act
Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.
Section 122A(2) of CGST Act
In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation:
Provided that such machine shall not be confiscated where––
(a) the penalty so imposed is paid, and
(b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.
- Section 122A newly inserted by the Finance Act 2024. ↩︎