General penalty

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Central Goods and Service Tax Act, 2017

General penalty (Sec. 125)


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.

Notes

  • This section provides for a general penalty extending to twenty-five thousand ru-pees for any contravention to the provisions of the Act and where no penalty has been separately specified for such contravention.

Also Read  Amendment of registration
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