Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XIX · Offences and Penalties

122B2[Penalty for failure to comply with track and trace mechanism.

Section 122B · Chapter XIX · page 99 of the Act

Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.]

2 Ins. by Act 7 of 2025, s. 131 (w.e.f. 1-10-2025).

Section 122B of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.