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<h1>Section 126 of Rajasthan GST Act: No Penalties for Minor Breaches or Rectifiable Errors Without Fraudulent Intent.</h1> Section 126 of the Rajasthan Goods and Services Tax Act, 2017, outlines general disciplines for imposing penalties. It prohibits penalties for minor breaches involving less than five thousand rupees or easily rectifiable documentation errors made without fraudulent intent or gross negligence. Penalties must align with the breach's severity and facts of each case, and individuals must be given a chance to be heard. Officers must specify the breach and applicable law when imposing penalties. Voluntary disclosure of breaches before detection can mitigate penalties. This section does not apply to penalties that are fixed sums or percentages.