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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2025]

CHAPTER XIX  -  OFFENCES AND PENALTIES

TaxGPT

Summarize Section 122A by TaxGPT in
  AA   |   Print

Section 122A - Penalty for failure to register certain machines used in manufacture of goods as per special procedure.

1[122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other p


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