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of <h1>No Penalties for Minor Breaches Under Kerala GST Ordinance 2017; Voluntary Disclosure Can Mitigate Penalties</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, no penalties shall be imposed for minor breaches of tax regulations or procedural requirements, particularly if mistakes are easily rectifiable and made without fraudulent intent or gross negligence. A minor breach involves tax amounts under five thousand rupees. No penalties are imposed without a hearing, and penalties must align with the breach's severity. Officers must specify the breach's nature and applicable laws when imposing penalties. Voluntary disclosure of breaches before discovery can mitigate penalties. This section does not apply to penalties specified as fixed sums or percentages.
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