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General disciplines related to penalty

Section 87 - Draft-Bills-Reports - OFFENCES AND PENALTIES - Goods and Services Tax - Section 87 - 87. (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty .....

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b-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 considered to be easily rectifiable if the same is an error apparent on .....

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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 requirements, an explanation is provided therein .....

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