https://www.taxtmi.com/acts?id=26743 Officers shall not impose penalties for minor breaches or documentation errors that are easily rectifiable and made without fraudulent intent or gross negligence; a breach is minor if the tax involved is below the statutory threshold and an error is easily rectifiable when apparent on the face of the record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, must specify the nature of the breach and applicable provision, and may be mitigated by prior voluntary disclosure; fixed-sum or fixed-percentage penalties are excluded. en-us Wed, 21 Jun 2017 16:46:17 +0530 Fri, 14 Jul 2017 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26743 Officers shall not impose penalties for minor breaches or documentation errors that are easily rectifiable and made without fraudulent intent or gross negligence; a breach is minor if the tax involved is below the statutory threshold and an error is easily rectifiable when apparent on the face of the record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, must specify the nature of the breach and applicable provision, and may be mitigated by prior voluntary disclosure; fixed-sum or fixed-percentage penalties are excluded. Act-Rules GST - States Wed, 21 Jun 2017 16:46:17 +0530 https://www.taxtmi.com/acts?id=26743