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<h1>No Penalties for Minor Breaches Under Himachal Pradesh GST Act 2017; Voluntary Disclosure Can Mitigate Penalties</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, penalties are not imposed for minor breaches of tax regulations or procedural requirements, particularly if they are easily rectifiable and made without fraudulent intent or gross negligence. A minor breach involves tax less than five thousand rupees. Penalties must be proportionate to the breach's severity and facts of the case, with individuals given a chance to be heard. The nature of the breach and relevant laws must be specified in penalty orders. Voluntary disclosure of breaches before detection can mitigate penalties. Fixed penalties are excluded from these provisions.