Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 127 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to impose penalty in certain cases under CGST Act 2017.
Recently, we have discussed in detail section 126 (i.e. General disciplines related to penalty) of CGST Act 2017. Today, we learn the provisions of section 127 of the CGST Act 2017. Complete Details of CGST Section 127 – Power to impose penalty in certain cases. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 127 of CGST Act 2017
Section 127 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 127 of CGST Act 2017 read with Central GST Rules 2017.
Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.