Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 125, verbatim (show)
*
Section 125. General penalty.-
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.
*Enforced w.e.f.
1st July, 2017
.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
The person liable the words "Any person"
Questions to answer on the file1 question
The contravention of a provision of the Act or of the rules the contravention limb
Questions to answer on the file3 questions
No penalty separately provided for in this Act the residual limb
Questions to answer on the file3 questions
The penalty which may extend to twenty-five thousand rupees the quantum limb
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| records the commencement of the section; it does not change its words | the notification enforcing the section | w.e.f. 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 74A | Section 74A requires this provision | section 74A, Explanation 1(ii) "the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (5)
| Number | Date | Subject |
|---|---|---|
| Circular No. 238/32/2024-GST | 15 October 2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument |
| Circular No. 224/18/2024-GST | 11 July 2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. |
| Circular No. 89/08/2019-GST | 18 February 2019 | Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. |
| Circular No. 76/50/2018-GST | 31 December 2018 | Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
| Circular No. 64/38/2018-GST | 14 September 2018 | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding |
Notifications (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 28/2021-Central Tax | 30 June 2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020 |
| Notification No. 89/2020-Central Tax | 29 November 2020 | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020. superseded by a later instrument |
| Notification No. 16/2019-Central Tax | 29 March 2019 | Seeks to make Second Amendment (2019) to CGST Rules. |
| Notification No. 48/2018-Central Tax | 10 September 2018 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
Unsettled questions
The words of section 125 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What makes a penalty "separately provided for in this Act", and does a late fee, interest, a fine, or a penalty fixed by a rule rather than by the Act displace section 125?
- Does the ceiling of twenty-five thousand rupees run per contravention, per person, per period, or per proceeding? The section names no unit.
See also
- Section 122 of the CGST Act, 2017: penalty for certain offences
- Section 126 of the CGST Act, 2017: general disciplines related to penalty
- Section 128 of the CGST Act, 2017: power to waive penalty or fee or both
References
- Central Board of Indirect Taxes and Customs. "Section 125. General penalty". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 125 on the CBIC tax information portal