General penalty
Section 125, CGST Act
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Section 125 is the residual penalty: any contravention of the Act or rules for which no specific penalty is prescribed can attract a penalty up to Rs 25,000.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Up to Rs 25,000 under the CGST Act and the same again under the State Act, so the real exposure is Rs 50,000 per contravention.
It applies only where no specific penalty is prescribed – if the department invokes 125 alongside a specific penalty for the same default, that is a ground of challenge.
The exact words of the law
262 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
KAMLESH KUMAR v. STATE TAX OFFICER
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tvl.Almin Products v. The Assistant Commissioner (ST)
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M/s.Shri Mahalakshmi Metal Mart v. The Joint Commissioner of (Appeals) GST
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Ms Nissi Cars v. The Assistant Commissioner (ST)(FAC)
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Real Repeat Box Private Limited v. Assistant Commissioner (ST)
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Tvl. KP TRADING CORPORTATION v. The Assistant Commissioner (ST) -3 (FAC)
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Imtiaz Ali v. The State Tax Officer
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M/S.KANDAN HARDWARE MART v. THE ASSISTANT COMMISSIONER (ST) (FAC)
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4 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
See raw for later amendments (122(1B) FA2023/FA2024).
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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