According to the Provision of Section 125 of the CGST Act 2017, General Penalty of Rs. 25,000 under each Act ( CGST - Rs. 25,000 + SGST - Rs. 25,000 = Rs. 50,000/- ) is levied.
An offender not paying tax or making shot payments must pay a penalty of 10% of the tax amount due subject to a minimum ₹ 10000/-Consider-in case tax has not been paid or a short payment is made ,a minimum penalty of ₹ 10000/-has to be paid.The maximum oenay is 10% of the tax paid.
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