Penalties Section 125 CGST — General Penalty for Contraventions With No Specific Rate
Section 125 CGST — General Penalty for Contraventions With No Specific Rate
CGST Act 2017 — 125
₹25,000 residual penalty for any contravention of the CGST Act / rules for which no separate penalty is prescribed.
The Penalty
₹25,000 (₹50,000 total including SGST/UTGST)
- Cap
- ₹25,000 (per Act — CGST + SGST together = ₹50,000)
- Calculation base
- Per contravention
- Period
- One-time per default.
When does this apply?
Any breach of the Act / rules where no specific penalty section applies (e.g. procedural failure not covered by s.47 or s.122).
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹25,000Small-taxpayer slab
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Failure to display GSTIN on premises | Flat ₹25,000 CGST + ₹25,000 SGST | ₹50,000 |
How it is levied
Adjudicating officer; SCN followed by order.
⚠ VERIFY
Whether the specific default has a more specific penalty section (s.122 or s.47) — s.125 applies only as a residual.