Section 125 (CGST Act)

General penalty

Section 126 (CGST Act)

General disciplines related to penalty

Section 127 (CGST Act)

Power to impose penalty in certain cases

Section 128 (CGST Act)

. Power to waive penalty or fee or both

Section 129 (CGST Act)

Detention, seizure and release of goods and conveyances in transit

Section 130 (CGST Act)

Confiscation of goods or conveyances and levy of penalty

Section 131 (CGST Act)

Confiscation or penalty not to interfere with other punishments

Section 132 (CGST Act)

Punishment for certain offences

Section 133 (CGST Act)

Liability of officers and certain other persons

Section 134 (CGST Act)

Cognizance of offences

Section 135 (CGST Act)

Presumption of culpable mental state

Section 136 (CGST Act)

Relevancy of statements under certain circumstances

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