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Tag: sec 125 of cgst act

ArticleGST Article

Who is the proper officer in proceedings wherein the only question is levy of penalty under Section 122 and 125 of CGST Act, 2017

byCA Dr Arpit Haldia25/07/202525/07/2025

On a bare reading Section 122 and 125, it is obvious that unlike Section 123 and 129, there is no mention of proper officer to levy penalty and these sections only mention penalty amount for the offences.

GST Article

NO PENALTY UNDER SETION 125 OF GST FOR DELAY IN SUBMITTING FORM GSTR-9C

bySVS Raghavendra Rao03/07/202403/07/2024

Are there two different types of annual returns under Section 44 (1) of GST Act ? NO. There is only one Annual Return Form GSTR-9.

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