Penalties Section 129 CGST — Detention and Penalty on Goods in Transit
Section 129 CGST — Detention and Penalty on Goods in Transit
CGST Act 2017 — 129
Detention of goods in transit for e-way-bill / documentation defaults; release on payment of 200% of tax payable (100% where owner comes forward) — nil-tax goods attract ₹25,000.
The Penalty
200% of tax (100% if owner comes forward); ₹25,000 for exempted / nil-tax goods
- Cap
- None stated
- Calculation base
- Tax payable on the detained consignment (as if it were taxable supply)
- Period
- On detention.
When does this apply?
Goods intercepted in transit without valid tax invoice / e-way bill / delivery challan, or with mismatched documents.
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹0₹1,00,000 × 0% tax × 200%
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Consignment tax value ₹1,00,000, owner comes forward | 100% × ₹1 lakh | ₹1,00,000 |
| Same consignment, owner does not come forward | 200% × ₹1 lakh | ₹2,00,000 |
How it is levied
Proper officer detains, issues MOV-06/07, releases on payment. Appeal lies to appellate authority; interim relief is very limited.
⚠ VERIFY
The 2022 amendment changed the s.129 penalty structure — confirm the current version applies to the intercepting-officer state as well (SGST alignment).