Section 125 of the CGST Act, provides for general penalty which may extend to ` 25,000/- on any person, who contravenes any of the provisions of this Act or any rules made there under. This penalty would be applicable only where no penalty is separately provided for in this Act
(ICAI FAQ PUBLICATIONS 06-09-2017 General disciplines related to penalty, General Penalty and Waiver of penalty : FAQ NO. 12)