{"id":800,"date":"2024-09-26T12:34:23","date_gmt":"2024-09-26T07:04:23","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=800"},"modified":"2025-06-26T15:56:45","modified_gmt":"2025-06-26T10:26:45","slug":"section-122a","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-122a\/","title":{"rendered":"Section 122A: Penalty for Unregistered Machines from 1 Oct 2024"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/\">Section 122A<\/a><\/strong> was introduced by the Finance Act, 2024 and will come into effect from 1st October 2024.<\/p>\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/Section-122A-1024x538.jpg\" alt=\"image\" title=\"section 122a\"\/><\/figure>\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#Purpose\" >Purpose<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#Specified_Goods\" >Specified Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#Penalty_Amount_for_Unregistered_Machines\" >Penalty Amount for Unregistered Machines<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#Impact_on_Non-Payment_of_Penalty\" >Impact on Non-Payment of Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#Relief_from_Seizure_and_Confiscation\" >Relief from Seizure and Confiscation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-122a\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purpose\"><\/span>Purpose<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/articles\/indian-tobacco-industry-faces-crackdown-unregistered-packing-machines-to-attract-rs-1-lakh-penalty-51076.asp\">Section 122A<\/a><\/strong> was introduced to imposes penalties on manufacturers of certain goods if they fails to register machines as per the special procedure notified under Section 148 of the CGST Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Specified_Goods\"><\/span>Specified Goods<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tobacco, pan-masala and related items.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_Amount_for_Unregistered_Machines\"><\/span>Penalty Amount for Unregistered Machines<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An amount of Rs 1 Lakh per machine will be penalized from October 1, 2024<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_Non-Payment_of_Penalty\"><\/span>Impact on Non-Payment of Penalty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Unregistered machines will be seized and confiscated.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relief_from_Seizure_and_Confiscation\"><\/span>Relief from Seizure and Confiscation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>You can get relief from seizure and confiscation if registration of machine is done within 3 days of receiving the penalty order.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1727333292831\"><strong class=\"schema-faq-question\">When will the Section 122A come into effect?<\/strong> <p class=\"schema-faq-answer\">Section 122A will be effective from October 1, 2024.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1727333314521\"><strong class=\"schema-faq-question\">Who will be affected by this new provision?<\/strong> <p class=\"schema-faq-answer\">Manufacturers of goods for which a special machine registration procedure has been notified, such as those producing tobacco, pan masala, and similar items.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1727333332232\"><strong class=\"schema-faq-question\">What is the penalty amount for non-registering a machine?<\/strong> <p class=\"schema-faq-answer\">The penalty is Rs 1 lakh for per machine.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1727333339352\"><strong class=\"schema-faq-question\">Can unregistered machines be confiscated?<\/strong> <p class=\"schema-faq-answer\">Yes, unregistered machines are liable for seizure and confiscation.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 122A was introduced by the Finance Act, 2024 and will come into effect from 1st October 2024. Purpose Section [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":801,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 122A: Penalty for Unregistered Machines from 1 Oct 2024 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Section 122A introduces a penalty for manufacturers of certain goods. 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