https://www.taxtmi.com/acts?id=28763 No officer shall impose penalties for minor breaches consisting of easily rectifiable documentation errors made without fraudulent intent or gross negligence; such breaches include errors apparent on the face of record and those involving tax below the specified threshold. Penalties must be commensurate with the facts and severity, imposed only after an opportunity to be heard, and must state the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty; the section excludes penalties that are fixed sums or fixed percentages. en-us Sat, 01 Jul 2017 11:01:09 +0530 Wed, 19 Jul 2017 18:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28763 No officer shall impose penalties for minor breaches consisting of easily rectifiable documentation errors made without fraudulent intent or gross negligence; such breaches include errors apparent on the face of record and those involving tax below the specified threshold. Penalties must be commensurate with the facts and severity, imposed only after an opportunity to be heard, and must state the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty; the section excludes penalties that are fixed sums or fixed percentages. Act-Rules GST - States Sat, 01 Jul 2017 11:01:09 +0530 https://www.taxtmi.com/acts?id=28763