Chapter XIX - Offences and penalties
Section 125
Section 125: General penalty
The general penalty fills a gap where the Act or Rules are contravened and no separate penalty is provided for that breach.
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Need advice on Section 125?
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
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.
Key takeaways
Residual scope
Use section 125 only for a contravention for which the Act provides no separate penalty.
Ceiling
The penalty may extend to twenty-five thousand rupees; the section does not impose that maximum automatically.
Penalty discipline
Where applicable, section 126 requires a hearing and proportionate treatment.
Residual scope
Use section 125 only for a contravention for which the Act provides no separate penalty.
Ceiling
The penalty may extend to twenty-five thousand rupees; the section does not impose that maximum automatically.
Penalty discipline
Where applicable, section 126 requires a hearing and proportionate treatment.
Practical checklist
Do
- Identify the exact Act or Rule requirement breached.
- Check for a specific penalty provision first.
- Present mitigating facts and seek a hearing.
Frequently asked questions
Can section 125 be added whenever a more specific penalty already covers the same contravention?
Its text applies where no penalty is separately provided in the Act for that contravention.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026