Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases

Provisions under Section 127 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Impose Penalty in Certain Cases”, are as under:

Section 127 of CGST Act 2017: Power to Impose Penalty in Certain Cases (CHAPTER XIX – OFFENCES AND PENALTIES)

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 127 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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