https://www.taxtmi.com/acts?id=23976 General disciplines for penalty under the Central Goods and Services Tax Act require officers not to penalise minor breaches of tax regulations or procedural requirements, especially where a documentation error is easily rectifiable and not accompanied by fraudulent intent or gross negligence. Penalty must be proportionate to the facts and circumstances, the person must be heard, and the officer must specify the breach and governing provision. Voluntary disclosure before discovery may be considered as a mitigating factor. These disciplines do not apply to fixed-sum or fixed-percentage penalties. en-us Mon, 27 Mar 2017 17:14:10 +0530 Fri, 26 Jun 2026 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23976 General disciplines for penalty under the Central Goods and Services Tax Act require officers not to penalise minor breaches of tax regulations or procedural requirements, especially where a documentation error is easily rectifiable and not accompanied by fraudulent intent or gross negligence. Penalty must be proportionate to the facts and circumstances, the person must be heard, and the officer must specify the breach and governing provision. Voluntary disclosure before discovery may be considered as a mitigating factor. These disciplines do not apply to fixed-sum or fixed-percentage penalties. Act-Rules GST Mon, 27 Mar 2017 17:14:10 +0530 https://www.taxtmi.com/acts?id=23976