General penalty: Contravention of GST provisions lacking specific penalty exposes person to a discretionary monetary sanction.

Any person who contravenes a provision of the Punjab Goods and Services Tax Act, 2017 or rules made thereunder for which no separate penalty is provided is subject to a general penalty, imposing a monetary sanction that may extend to twenty five thousand rupees as a residual enforcement mechanism for unspecified breaches under the GST framework.

---

---

---