Section 125 of CGST Act

General penalty

• Enforced w.e.f. 1-7-2017.
• See Rule 142 of the CGST Rules, 2017 and
• Form Nos. DRC – 01, DRC – 07 and DRC – 08 of the CGST Rules, 2017.
• For waiver of Penalty for non-compliance of provision of Dynamic Quick Response (QR) Code on B2C invoice for period 1-12-2020 to 30-9-2021, See notification No. 28/2021 – Central tax, dated 30-6-2021.

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees.