GST Penalty Calculator
The penalty for a GST offence under Sections 122, 123 and 125 of the CGST Act, split by Act, with the section it comes from. For a late return, use the late fee calculator.
Tax evaded, short-paid, or input tax credit wrongly availed or passed on.
GST penalties at a glance
| Offence | Section | Penalty per Act |
|---|---|---|
| Tax evasion, wrong ITC, fake or missing invoice, no registration | 122(1) | Tax involved or ₹10,000, whichever is higher |
| Refund obtained fraudulently | 122(1)(viii) | Refund or ₹10,000, whichever is higher |
| Information return not furnished | 123 | ₹100 a day, up to ₹5,000 |
| Any breach with no penalty of its own | 125 | Up to ₹25,000 |
| Return filed late | 47 (late fee) | See the late fee calculator |
Each figure applies under the CGST Act and again under the SGST/UTGST Act, so an intra-state case pays it twice. Inter-state cases pay it once under the IGST Act. Check whether you needed to register with the registration checker, and pay any tax due through PMT-06.
Frequently Asked Questions
What is the penalty for GST evasion under Section 122?
The tax evaded or ₹10,000, whichever is higher. The SGST Act levies the same again, so an intra-state case pays at least ₹20,000 in all. Inter-state cases pay it once under the IGST Act.
What is the penalty for issuing a fake GST invoice?
Under Section 122(1)(ii), the tax on the invoice or ₹10,000 per Act, whichever is higher. Section 122(1A) adds the same penalty for anyone who arranged the invoice and kept the benefit.
What is the penalty for not taking GST registration?
Under Section 122(1)(xi), the tax evaded or ₹10,000 per Act, whichever is higher, on top of the unpaid tax and 18% interest.
What is the general penalty under Section 125?
Up to ₹25,000 under each Act for a breach with no penalty of its own, such as wrong invoice particulars. It is a ceiling, and the officer decides the amount.
Is the penalty for an unfiled return the same as Section 122?
No. A late or missing return attracts a late fee under Section 47, plus 18% interest on unpaid tax. Section 122 is for evasion and fraud.
Can a GST penalty be waived or reduced?
Section 126 bars a penalty for minor breaches, meaning tax under ₹5,000 or an easily corrected error made without fraud. Paying the tax and interest before a show cause notice also cuts the penalty sharply.