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IndiaAuditLens Law Library

Section 131 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XIX, Offences and Penalties

At a glance

Entitlement and conditions

  • 131Without prejudice to the Code of Criminal Procedure, confiscation or penalty under the Act or rules does not prevent another punishment to which the person is liable under this Act or another law.

Confiscation or a penalty under the Act or rules does not by itself prevent another punishment for which the person is liable under this Act or another law. The section preserves the Code of Criminal Procedure. The additional punishment therefore depends on its own legal basis; confiscation or penalty alone does not establish that separate liability.[1]

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 131, verbatim (show)

* Section 131. Confiscation or penalty not to interfere with other punishments. - Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of 1974.) no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.

* 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.

Premises of the non-prevention clause 131

Questions to answer on the file7 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 131. Confiscation or penalty not to interfere with other punishments". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links