TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 126: GST Officers Can't Impose Penalties for Minor Breaches Under 5000 or Non-Fraudulent Errors</h1> Section 126 of the West Bengal Goods and Services Tax Act, 2017, outlines the general disciplines related to penalties. It prohibits officers from imposing penalties for minor breaches, defined as those involving less than five thousand rupees or easily rectifiable documentation errors without fraudulent intent. Penalties must be proportional to the breach's severity and require a hearing opportunity for the accused. Officers must specify the breach's nature and applicable laws when imposing penalties. Voluntary disclosure of breaches can be a mitigating factor. This section does not apply to penalties that are fixed sums or percentages.
TaxTMI 
TaxTMI 
