• Section 122 of CGST Act - Penalty for certain offences
• Section 123 of CGST Act - Penalty for failure to furnish information return
• Section 124 of CGST Act - Fine for failure to furnish statistics
• Section 125 of CGST Act - General penalty
• Section 126 of CGST Act - General disciplines related to penalty
• Section 127 of CGST Act - Power to impose penalty in certain cases
• Section 128 of CGST Act - Power to waive penalty or fee or both
• Section 129 of CGST Act - Detention, seizure and release of goods and conveyances in transit
• Section 130 of CGST Act - Confiscation of goods or conveyances and levy of penalty
• Section 131 of CGST Act - Confiscation or penalty not to interfere with other punishments
• Section 132 of CGST Act - Punishment for certain offences
• Section 133 of CGST Act - Liability of officers and certain other persons
• Section 134 of CGST Act - Cognizance of offences
• Section 135 of CGST Act - Presumption of culpable mental state
• Section 136 of CGST Act - Relevancy of statements under certain circumstances
• Section 137 of CGST Act - Offences by companies
• Section 138 of CGST Act- Compounding of offences
• Section 122A of CGT Act - Penalty for failure to register certain machines used in manufacture of goods as per special procedure
• Section 128A. of CGST Act - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods