Section 125 is the residuary penalty: it applies only where no other provision prescribes a penalty for the contravention.
Key points
- Under section 125 of the CGST Act, 2017 a person who contravenes the Act or rules, where no separate penalty is provided, is liable to a penalty of up to Rs. 25,000 under each of the CGST and SGST Acts.
The provisions
125General penalty
Statutory text
Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to 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 is the general penalty under GST?
- Up to Rs. 25,000 for a contravention for which no separate penalty is provided (section 125 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
As a residuary provision, it cannot be added to a penalty imposed under a specific section for the same contravention, and the amount must be proportionate to the breach under section 126.