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Section 122 of CGST Act - Penalty for certain offences
Section 122A of CGST Act - Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B of CGST Act - Penalty for failure to comply with track and trace mechanism
Section 123 of CGST Act - Penalty for failure to furnish information return
Section 124 of CGST Act - Fine for failure to furnish statistics
Section 125 of CGST Act - General penalty
Section 126 of CGST Act - General disciplines related to penalty
Section 127 of CGST Act - Power to impose penalty in certain cases
Section 128 of CGST Act - Power to waive penalty or fee or both
Section 128A of CGST Act - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.
Section 129 of CGST Act - Detention, seizure and release of goods and conveyances in transit
Section 130 of CGST Act - Confiscation of goods or conveyances and levy of penalty
Section 131 of CGST Act - Confiscation or penalty not to interfere with other punishments
Section 132 of CGST Act - Punishment for certain offences
Section 133 of CGST Act - Liability of officers and certain other persons
Section 134 of CGST Act - Cognizance of offences
Section 135 of CGST Act - Presumption of culpable mental state
Section 136 of CGST Act - Relevancy of statements under certain circumstances
Section 137 of CGST Act - Offences by companies
Section 138 of CGST Act - Compounding of offences

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