Section 125
General penalty.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.