https://www.taxtmi.com/article/detailed?id=17407 General penalty under section 125 of the Central Goods and Services Tax framework is a residual sanction for an established contravention where no separate penalty is prescribed. It is discretionary, not automatic, and must be proportionate to the breach. Section 126 protects against penalties for minor or readily rectifiable procedural and documentation errors made without fraudulent intent or gross negligence, requires a hearing, and requires specification of the breach and applicable requirement. A general penalty cannot replace a specific statutory penalty or late-fee mechanism. en-us Tue, 15 Sep 2026 08:34:42 +0530 Tue, 15 Sep 2026 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17407 General penalty under section 125 of the Central Goods and Services Tax framework is a residual sanction for an established contravention where no separate penalty is prescribed. It is discretionary, not automatic, and must be proportionate to the breach. Section 126 protects against penalties for minor or readily rectifiable procedural and documentation errors made without fraudulent intent or gross negligence, requires a hearing, and requires specification of the breach and applicable requirement. A general penalty cannot replace a specific statutory penalty or late-fee mechanism. Articles Goods and Services Tax - GST Tue, 15 Sep 2026 08:34:42 +0530 https://www.taxtmi.com/article/detailed?id=17407