Machine registration compliance under GST attracts penalty, seizure, and confiscation for contravention of the special procedure. Penalty is prescribed for contravention of a special procedure for registration of machines used in manufacture of goods. A person engaged in such manufacture is liable to pay a penalty of one lakh rupees for every machine not registered, in addition to any other penalty payable under the Act. Unregistered machines are also liable to seizure and confiscation, though confiscation is avoided if the penalty is paid and registration is completed within three days of receipt of the penalty order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Machine registration compliance under GST attracts penalty, seizure, and confiscation for contravention of the special procedure.
Penalty is prescribed for contravention of a special procedure for registration of machines used in manufacture of goods. A person engaged in such manufacture is liable to pay a penalty of one lakh rupees for every machine not registered, in addition to any other penalty payable under the Act. Unregistered machines are also liable to seizure and confiscation, though confiscation is avoided if the penalty is paid and registration is completed within three days of receipt of the penalty order.
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