Chapter XIX - Offences and penalties
Section 124
Section 124: Fine for failure to furnish statistics
Section 124 addresses failure, without reasonable cause, to supply statistics under section 151 and knowingly false statistical information.
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Need advice on Section 124?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty-five thousand rupees.
Key takeaways
Failure without reasonable cause
The first limb concerns not furnishing required information or a return under section 151 without reasonable cause.
Knowing false statement
The second limb concerns wilfully furnishing information or a return known to be false.
Fine ceiling
The fine may reach ten thousand rupees, with a continuing-offence amount up to one hundred rupees per day after the first, subject to an overall twenty-five-thousand-rupee ceiling.
Failure without reasonable cause
The first limb concerns not furnishing required information or a return under section 151 without reasonable cause.
Knowing false statement
The second limb concerns wilfully furnishing information or a return known to be false.
Fine ceiling
The fine may reach ten thousand rupees, with a continuing-offence amount up to one hundred rupees per day after the first, subject to an overall twenty-five-thousand-rupee ceiling.
Practical checklist
Do
- Identify the section 151 requirement and due date.
- Document reasonable cause or correct any false return.
- Keep evidence of when the information was furnished.
Frequently asked questions
Does every incorrect statistic automatically satisfy section 124?
The false-information limb requires wilfulness and knowledge that the information or return is false.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026