penalty under GST Act

[shivashankar mr]

what is the penalty for dumping/delivering the goods in wrong place for work.

[KASTURI SETHI]

See Section 122 (3) of CGST Act. Max. ₹ 25000/- and this is in addition to other contraventions involved in this context. Section 122 corresponds to Rule 173 Q of erstwhile Central Excise Rules, 1944. Section 122 is SEA.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir.

AI Summary

Penalty for misdelivery under GST may apply in addition to other contraventions under Section 122. Penalty for delivering goods to the wrong place is provided under Section 122(3) of the CGST Act, imposed in addition to other contraventions, and corresponds to erstwhile Rule 173Q of the Central Excise Rules, 1944 as part of the Section 122 penalty framework.