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.

Amended and updated notes on section 131 of CGST Act, 2017. Detail discussion on provisions and rules related to confiscation or penalty not to interfere with other punishments.

Chapter XIX (Sections 122138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 131 of CGST 2017 provides for confiscation or penalty not to interfere with other punishments.

Recently, we have discussed in detail section 130 (Confiscation of goods or conveyances and levy of penalty) of CGST Act 2017. Today, we learn the provisions of section 131 of Central GST Act 2017.

Section 131 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 131 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIX
Chapter NameOffences and Penalties
Section No.131
Section NameConfiscation or penalty not to interfere with other punishments
Updated 2024 EditionGST Law Book PDF

Section 131 of Central GST – Confiscation or penalty not to interfere with other punishments1

Section 131 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.

Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.

  1. Section 131 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. ↩︎


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