Section 126
General disciplines related to penalty
In force
Section 126. General disciplines related to penalty.
(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-126.html
- Source confidence: Pending verification
Quick facts
- Section
- 126
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0