Insertion of new section 122B
Section 131 of the Finance Act, 2025 deals with insertion of new section 122B. Insertion of new section 122B. 131. After section 122A of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "122B. The Act was enacted on 16 Aug 2025.
Insertion of new section 122B.
131. After section 122A of the Central Goods and Services Tax Act, the following section shall be inserted, namely:—
"122B. Penalty for failure to comply with track and trace mechanism.—Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.".
Section 131, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 131
What does Section 131 of the Finance Act deal with?
Section 131 of the Finance Act is headed "Insertion of new section 122B". Insertion of new section 122B. 131. After section 122A of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "122B.
How do I find court cases under Section 131 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2025 131, section 131 Finance Act 2025, section 131 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 131 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 122A (Penalty for failure to register certain machines used in manufacture of goods as per special procedure), so none of them can safely be read on its own.
When was Section 131 of the Finance Act enacted?
Section 131 of the Finance Act, cited as Finance Act 2025 131, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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