Skip to main content
Home / GST Hub / CGST Chapters / Chapter XIX
CGST Act · Chapter XIX

Offences and Penalties

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Separate civil penalty, detention/confiscation and prosecution exposure before deciding the response.

Sections 122–13820 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Penalty provisions are not interchangeable; identify the exact statutory trigger.
  • Waiver/relief provisions such as section 128A have period and condition controls.
  • Criminal/prosecution exposure requires careful fact and evidence analysis.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 122Penalty for certain offencesOpen sectionSection 122APenalty for failure to register certain machines used inOpen sectionSection 122BPenalty for failure to comply with track and trace mechanismOpen sectionSection 123Penalty for failure to furnish information returnOpen sectionSection 124Fine for failure to furnish statisticsOpen sectionSection 125General penaltyOpen sectionSection 126General disciplines related to penaltyOpen sectionSection 127Power to impose penalty in certain casesOpen sectionSection 128Power to waive penalty or fee or bothOpen sectionSection 128AWaiver of interest or penalty or both relating to demandsOpen sectionSection 129Detention, seizure and release of goods and conveyances in transitOpen sectionSection 130Confiscation of goods or conveyances and levy of penaltyOpen sectionSection 131Confiscation or penalty not to interfere with other punishmentsOpen sectionSection 132Punishment for certain offencesOpen sectionSection 133Liability of officers and certain other personsOpen sectionSection 134Cognizance of offencesOpen sectionSection 135Presumption of culpable mental stateOpen sectionSection 136Relevancy of statements under certain circumstancesOpen sectionSection 137Offences by companiesOpen sectionSection 138Compounding of offencesOpen section

Questions this chapter should answer

  • Which GST penalty applies?
  • Can penalty or interest be waived?
  • What happens when goods are detained?
  • When can prosecution arise?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST Case-law Citator Repository

Open the connected Finin2min repository or practical guide.

GST End-to-End Workflows

Open the connected Finin2min repository or practical guide.

GST Penalty and Late Fee Tracker: Return Defaults and Notice Exposure

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

← PreviousAll 21 chaptersNext →