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CHAPTER XIX - OFFENCES AND PENALTIES
Section 122 of CGST Act - Penalty ...
Section 123 of CGST Act - Penalty ...
Section 124 of CGST Act - Fine for... Section 125 of CGST Act - General ... Section 126 of CGST Act - General ... Section 127 of CGST Act - Power to... Section 128 of CGST Act - Power to... Section 129 of CGST Act - Detentio... Section 130 of CGST Act - Confisca... Section 131 of CGST Act - Confisca... Section 132 of CGST Act - Punishme... Section 133 of CGST Act - Liabilit... Section 134 of CGST Act - Cognizan... Section 135 of CGST Act - Presumpt... Section 136 of CGST Act - Relevanc... Section 137 of CGST Act - Offences... Section 138 of CGST Act- Compoundi... Section 122A of CGT Act - Penalty ... Section 128A. of CGST Act - Waiver...Section 123 of CGST Act - Penalty for failure to furnish information return
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123. Penalty for failure to furnish information return.[1]
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If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues: Provided that the penalty imposed under this section shall not exceed five thousand rupees. |
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