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General disciplines related to penalty

Section 68 - Draft-Bills-Reports - OFFENCES AND PENALTIES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 68 - 68. (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedu .....

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ng. Explanation.- For the purpose of this sub-section - (a) a breach shall be considered a minor breach if the amount of tax involved is less than rupees five thousand. (b) an omission or mistake in documentation shall be considered to be easily rect .....

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erson without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (4) The tax authority shall ensure that when a penalty is imposed in an order for a breach of the laws, regulations or procedural requi .....

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