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of <h1>Section 87 of Model GST Law: Penalties for Tax Breaches Must Be Proportional and Justified, Minor Breaches Exempt</h1> Section 87 of the Model GST Law outlines the general principles for imposing penalties related to tax breaches. It prohibits substantial penalties for minor breaches or easily rectifiable documentation errors made without fraudulent intent or gross negligence. A minor breach involves tax amounts under five thousand rupees. Penalties must be proportional to the severity of the breach and require prior notice and an opportunity for the taxpayer to be heard. Explanations for penalties must be provided, detailing the breach and applicable laws. Voluntary disclosure of breaches may mitigate penalties, except where penalties are fixed by the Act.
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