Section 124 punishes failure to provide statistical information that the Commissioner calls for under section 151.
Key points
- Under section 124 of the CGST Act, 2017 a person who without reasonable cause fails to furnish information or a return under section 151, or wilfully furnishes false information, is punishable with a fine of up to Rs. 10,000, and for a continuing offence up to Rs. 100 a day, subject to a maximum of Rs. 25,000.
The provisions
124Fine for failure to furnish statistics
Statutory text
If any person required to furnish any information or return under section 151,-
(a) without reasonable cause fails to furnish such information or return as may be required under that section, or
(b) wilfully furnishes or causes to furnish any information or return which he knows to be false,
he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty- five thousand rupees.
*Enforced w.e.f. 1st July, 2017 .
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What happens if statistics called for under GST are not furnished?
- A fine up to Rs. 10,000, plus up to Rs. 100 a day for continuing default subject to Rs. 25,000 (section 124 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
This is a fine, imposed by a court on prosecution, unlike the departmental penalties of section 122.