General disciplines related to penalty
Section 68
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
68. General disciplines related to penalty
(1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any omission or mistake in documentation which is easily rectifiable and obviously made without fraudulent intent or gross negligence shall be greater than necessary 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 rupees five thousand.
(b) an omission
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