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<h1>Amendment to Section 127 of CGST Act: Proper Officer's Penalty Powers Expanded Effective November 1, 2024.</h1> Section 127 of the Central Goods and Services Tax Act, 2017, grants the proper officer the authority to impose penalties on individuals deemed liable, provided such cases are not already addressed under sections 62, 63, 64, 73, 74, 74A, 129, or 130. The officer must offer the individual a reasonable opportunity to be heard before issuing a penalty order. An amendment to this section was made by the Finance (No. 2) Act, 2024, effective from November 1, 2024.