Penalties

Chapters / List

1. Penalty for certain offences [ Section 122 ]

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2. Penalty for failure to register certain machines used in manufacture of goods as per special procedure [ Section 122A ]

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3. Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics [ Section 124 ]

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4. General Penalty / Residual Penalty [ Section 125 ]

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5. General discipline relating to penalty [ Section 126 ]

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6. Power to impose Penalty in certain case [ Section 127 ]

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7. Power to waive penalty or fee or both [ section 128 ]

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8. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods [ Section 128A ]

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9. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 [ Rule 164 ]

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10. Confiscation of goods or conveyances and levy of penalty [ Section 130 ]

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