https://www.taxtmi.com/article/detailed?id=12862 Failure to update an additional place of business can trigger the residual penalty in Section 125 of the CGST Act; however, Section 126 requires proportionality and restraint where omissions are easily rectifiable, made without fraudulent intent and cause no revenue loss. Notices have been served and converted into DRC-01 under Rule 142(1)(a), while amendments must be filed via Form REG-14 under the proviso to Rule 19(1). Administrative guidance and inquiries prior to show-cause issuance are urged to avoid disproportionate penalties. en-us Wed, 21 Aug 2024 10:16:04 +0530 Wed, 21 Aug 2024 10:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12862 Failure to update an additional place of business can trigger the residual penalty in Section 125 of the CGST Act; however, Section 126 requires proportionality and restraint where omissions are easily rectifiable, made without fraudulent intent and cause no revenue loss. Notices have been served and converted into DRC-01 under Rule 142(1)(a), while amendments must be filed via Form REG-14 under the proviso to Rule 19(1). Administrative guidance and inquiries prior to show-cause issuance are urged to avoid disproportionate penalties. Articles Goods and Services Tax - GST Wed, 21 Aug 2024 10:16:04 +0530 https://www.taxtmi.com/article/detailed?id=12862