Tax Consultant

Section 125 of CGST Act, 2017 – General Penalty Updated on: June 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 125 Section 125 serves as a residual or general penalty provision under the GST law. It applies where a person contravenes any provision of the CGST Act or the rules made thereunder for which no separate penalty has been specifically prescribed. The provision ensures that every statutory obligation under GST remains enforceable, even where a specific penalty section is not available. 2. Statutory Provision – Section 125 Any person who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided under this Act, shall be liable to a penalty which may extend to: ₹25,000 3. Nature of Section 125 Section 125 is commonly known as the: General Penalty Provision Residual Penalty Provision Default Penalty Provision It is invoked only when...

Section 124 of CGST Act, 2017 – Fine for Failure to Furnish Statistics Updated on: June 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 124 Section 124 provides for the imposition of a fine where a person who is required to furnish statistics under Section 151 of the CGST Act fails to do so or knowingly furnishes false statistical information. The provision aims to ensure the accuracy and reliability of statistical data collected for GST administration, policy formulation and economic analysis. 2. Statutory Provision – Section 124 If any person required to furnish statistics under Section 151: Fails to furnish the required statistics without reasonable cause, or Knowingly furnishes false statistics he may be punished with a fine which may extend to ₹10,000 . Where the offence continues after conviction, an additional fine may extend to ₹100 per day for the period during which the failure continues. 3. L...

Section 123 of CGST Act, 2017 – Penalty for Failure to Furnish Information Return Updated on: June 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 123 Section 123 imposes a penalty on persons who are required to furnish an Information Return under Section 150 of the CGST Act but fail to do so within the prescribed time. The provision helps the GST administration obtain information from various sources for verification, compliance monitoring and prevention of tax evasion. 2. Statutory Provision – Section 123 Where a person who is required to furnish an information return under Section 150 fails to do so within the prescribed period, the proper officer may direct such person to furnish the return within a specified period. If the person continues to fail in furnishing the information return, he shall be liable to a penalty of: ₹100 per day during which the failure continues, subject to a maximum penalty of ₹5,000. ...

Section 122 of CGST Act, 2017 – Penalty for Certain Offences Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 122 Section 122 prescribes penalties for specified offences committed under GST law. The provision aims to: Prevent tax evasion Discourage fake invoicing Protect input tax credit system Ensure compliance with GST provisions 2. Statutory Provision – Section 122(1) A taxable person committing specified offences shall be liable to: Penalty of ₹10,000 or an amount equivalent to the tax evaded, tax not deducted, tax not collected, input tax credit wrongly availed or utilized, or refund wrongly taken, whichever is higher. 3. Major Offences Covered under Section 122(1) Supply without issuing invoice Issuing invoice without actual supply (fake invoice) Collecting tax but not paying to Government Wrong availment or utilization of ITC Fraudulent refund claims Fa...

Section 121 of CGST Act, 2017 – Non-Appealable Decisions and Orders Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 121 Section 121 specifies certain decisions and orders against which no appeal shall lie under the CGST Act. The purpose is to prevent unnecessary litigation in procedural and administrative matters. 2. Statutory Provision – Section 121 Section 121: Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to: Transfer of proceedings from one officer to another officer Seizure or retention of books of account, register and other documents Sanction for prosecution under this Act Order passed under Section 80 (payment of tax in instalments) 3. Transfer of Proceedings If a proceeding is transferred: From one GST o...

Section 120 of CGST Act, 2017 – Appeal Not to Be Invalid on Certain Grounds Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 120 Section 120 provides procedural protection by ensuring that an appeal is not rejected merely because of minor mistakes, defects or omissions. The provision promotes substantial justice over technical objections. 2. Statutory Provision – Section 120 Section 120: No appeal filed before the Appellate Authority, the Appellate Tribunal, the High Court or the Supreme Court shall be dismissed or refused to be admitted on account of any mistake, defect or omission therein, if such appeal is in substance and effect in conformity with the intent and purpose of this Act. 3. Meaning of the Provision This section means: Minor procedural errors do not invalidate appeal Substance is more important than technical form Authorities should focus on merits of the dispute 4...

Section 119 of CGST Act, 2017 – Sums Due to Be Paid Notwithstanding Appeal, etc. Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 119 Section 119 clarifies that tax, interest, penalty, fee or any other amount payable under GST continues to remain payable even if an appeal or other proceeding is pending. The section protects government revenue and prevents automatic suspension of recovery merely because an appeal is filed. 2. Statutory Provision – Section 119 Section 119: Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed under this Act shall be payable in accordance with the order so passed. 3. Meaning of the Provision This section means: Filing of appeal does not automatically stay recovery Tax dues remain legally payable Recovery can continue unless stay is granted under law An appea...

  Section 118 of CGST Act, 2017 – Appeal to Supreme Court Act: Central Goods and Services Tax Act, 2017 Chapter: XVIII – Appeals and Revision Section Covered: Section 118 Effective From: 01st July 2017 🔎 Introduction Section 118 of the CGST Act, 2017 provides for filing an appeal before the Supreme Court of India against certain orders passed under GST law. This is the highest level of appeal in the GST dispute resolution mechanism and ensures final judicial determination of important legal issues. 📜 Bare Provision – Section 118 (Key Highlights) An appeal shall lie to the Supreme Court: 1️⃣ From any judgment or order passed by the High Court in an appeal made under Section 117; or 2️⃣ From any order passed by the National Bench or Regional Benches of the Appellate Tribunal, subject to the provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court. ✅ Meaning in Simple Words If a person is not satisfied with: ✔ Decision of High ...

  al if it is satisfied that a substantial question of law is involved. 5️⃣ High Court shall formulate the substantial question of law at the time of admission. 6️⃣ Appeal shall be heard only on such question, unless additional questions are framed. ✅ Meaning in Simple Words If a taxpayer or department is not satisfied with the order of the Appellate Tribunal: 👉 They can approach the High Court 👉 But only if there is a legal issue (not factual dispute) This ensures that High Court deals only with important legal questions. ⚖️ What is “Substantial Question of Law”? A substantial question of law means: ✔ Interpretation of GST law ✔ Applicability of legal provisions ✔ Validity of legal reasoning It does NOT include: ❌ Pure factual disputes ❌ Re-examination of evidence ⏳ Time Limit for Filing Appeal Particular Time Limit Filing appeal 180 days Delay condonation Allowed if sufficient cause shown Thus, delay may be condoned at discretion of High Court. 🏛 Who Can...

  Section 116 of CGST Act, 2017 – Appearance by Authorised Representative Act: Central Goods and Services Tax Act, 2017 Chapter: XVIII – Appeals and Revision Section Covered: Section 116 Effective From: 01st July 2017 🔎 Introduction Section 116 of the CGST Act, 2017 provides the right to a person to appear before any GST authority through an authorised representative . This provision is important as it allows taxpayers to be represented by qualified professionals or authorised persons in GST proceedings, thereby ensuring effective presentation and compliance. 📜 Bare Provision – Section 116 (Key Highlights) 1️⃣ Any person who is entitled or required to appear before a GST authority (including Appellate Authority or Appellate Tribunal) may appear through an authorised representative. 2️⃣ The authorised representative may be: A relative or regular employee An advocate entitled to practice in any court in India A Chartered Accountant A Cost Accountant A Company ...

  Such amount shall be refunded along with interest at such rate as may be prescribed . ✅ Meaning in Simple Words When a taxpayer files an appeal, he has to deposit: ✔ 10% of disputed tax (first appeal) ✔ Additional amount for further appeals If the taxpayer wins the case: ➡ The deposited amount is refunded ➡ Along with interest This ensures fairness and compensation for blocked funds. 💰 What is “Pre-Deposit”? Pre-deposit is the amount required to be paid before filing an appeal. Stage Pre-deposit Requirement First Appeal (Section 107) 10% of disputed tax Tribunal Appeal (Section 112) Additional 20% This deposit is mandatory for admission of appeal. 📌 When Does Section 115 Apply? This section applies when: ✔ Appeal is decided in favour of taxpayer ✔ Pre-deposit amount becomes refundable ✔ Refund arises due to appellate or court order ⏳ Interest on Refund • Interest is payable from date of deposit till date of refund • Rate of interest is prescribed under ...

 Section 114 – Financial and Administrative Powers of President (CGST Act, 2017) 1. Objective of Section 114 Section 114 grants financial and administrative powers to the President of the GST Appellate Tribunal (GSTAT) to ensure smooth and efficient functioning of the Tribunal. It strengthens the institutional independence and operational control of GSTAT. 2. Statutory Provision (Simplified) Section 114 provides that: The President of the Appellate Tribunal shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed. These powers are subject to rules made under the Act. 3. Scope of Powers The President may exercise powers relating to: Administration of Tribunal benches Allocation of cases Supervision of Members Control over staff and officers Financial approvals within prescribed limits Internal functioning and discipline These powers are essential for maintaining independence and efficiency. 4. Why This Section Is Important Ensures cent...

Section 113 of CGST Act, 2017 – Orders of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 113 Section 113 prescribes the manner in which the Goods and Services Tax Appellate Tribunal (GSTAT) shall pass its orders after hearing appeals filed under Section 112. It ensures: Fair adjudication Reasoned decision-making Finality of factual findings 2. Statutory Provision – Section 113 Section 113(1): The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit for a fresh adjudication or decision. Section 113(2): The Appellate Tribunal shall, where it is possible to do so, hear and d...

Section 112 of CGST Act, 2017 – Appeal to Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 112 Section 112 provides the statutory right to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders passed by: The Appellate Authority under Section 107, or The Revisional Authority under Section 108 It is the second appellate stage under the GST dispute resolution mechanism. 2. Orders Appealable under Section 112 Appeal to the Appellate Tribunal lies against: Orders passed under Section 107 (First Appeal) Orders passed under Section 108 (Revision) However, appeals on place of supply issues are heard by the Principal Bench . 3. Statutory Provision – Section 112 (Overview) Section 112(1): Any person aggrieved by an order passed by the Appellate Authority or the Revisional Authority may appeal to the Appellate Tribunal within t...

Section 111 of CGST Act, 2017 – Conditions of Service of President and Members of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 111 Section 111 prescribes the conditions of service of the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT) . The objective is to ensure: Independence of the Tribunal Security of tenure Uniform service conditions 2. Statutory Provision – Section 111 Section 111: The salary, allowances and other terms and conditions of service of the President and Members of the Appellate Tribunal shall be such as may be prescribed. Provided that neither the salary and allowances nor the other terms and conditions of service of the President or Members shall be varied to their disadvantage after their appointment. 3. Matters Covered Under “Conditions of Service” The expression “conditions of service” includes: Sal...

Section 110 of CGST Act, 2017 – President and Members of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 110 Section 110 prescribes the qualifications, appointment and composition of the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT) . This section ensures that the Tribunal is manned by persons with adequate judicial and technical expertise. 2. Statutory Provision – Section 110 (Overview) Section 110(1): The President of the Appellate Tribunal shall be a person who: Is or has been a Judge of the Supreme Court, or Is or has been the Chief Justice of a High Court, or Is or has been a Judge of a High Court for a prescribed period Section 110(2): The Judicial Member shall be a person who: Has been a Judge of a High Court, or Has been a District Judge for a prescribed period, or Has requisite judicial experience as prescribed ...

Section 109 of CGST Act, 2017 – Constitution of Appellate Tribunal Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose of Section 109 Section 109 provides for the constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) , which is the second appellate authority under the GST law. The Tribunal adjudicates appeals against orders passed by the Appellate Authority or Revisional Authority . 2. Statutory Provision – Section 109 (Overview) Section 109(1): The Government shall, on the recommendation of the Council, constitute a Goods and Services Tax Appellate Tribunal for hearing appeals against orders passed by the Appellate Authority or the Revisional Authority. Section 109(2): The Tribunal shall consist of: A Principal Bench , and Such number of State Benches and Area Benches as notified 3. Principal Bench of GST Appellate Tribunal The Principal Bench : Shall be located at New Del...

Section 108 of CGST Act, 2017 – Powers of Revisional Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 108 Section 108 empowers the Revisional Authority (Commissioner or authorised officer) to revise orders passed by subordinate adjudicating authorities where such orders are erroneous and prejudicial to the interest of revenue . It acts as a supervisory corrective mechanism distinct from the appellate process. 2. Statutory Provision – Section 108 (Overview) Section 108(1): Subject to the provisions of this Act, the Revisional Authority may, on his own motion or upon information received by him, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue, he may pass such order thereon as he thinks just and proper, after giving t...