GST Vidhi | GST Acts

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Section 122. Penalty for certain offences
Section 123. Penalty for failure to furnish information return
Section 124. Fine for failure to furnish statistics
Section 125. General penalty
Section 126. General disciplines related to penalty
Section 127. Power to impose penalty in certain cases
Section 128. Power to waive penalty or fee or both
Section 129. Detention, seizure and release of goods and conveyances in transit
Section 130. Confiscation of goods or conveyances and levy of penalty
Section 131. Confiscation or penalty not to interfere with other punishments
Section 132. Punishment for certain offences
Section 133. Liability of officers and certain other persons
Section 134. Cognizance of offences
Section 135. Presumption of culpable mental state
Section 136. Relevancy of statements under certain circumstances
Section 137. Offences by companies
Section 138. Compounding of offences