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General disciplines related to penalty

Section 87 - Draft-Bills-Reports - OFFENCES AND PENALTIES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 87 - 87. (1) No tax authority shall impose substantial penalties for minor breaches of .....

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to serve merely as a warning. 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 five thousand rupees. (b) an omission or mistake in documentation shall be co .....

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e imposed on any taxable person 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, regul .....

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