Section 126 of CGST Act,2017 General disciplines related to penalty

Section 126 of CGST Act,2017 General disciplines related to penalty Section 126 of CGST Act,2017 from bare act : (1) No officer under this Act shall impose any penalty for minor breaches of taxregulations or procedural requirements and in particular, any omission or mistake indocumentation which is easily rectifiable and made without fraudulent intent or grossnegligence. Explanation.For the purpose of this sub-section,

(a) a breach shall be considered a minor breach if the amount of tax involved isless than five thousand rupees;

(b) an omission or mistake in documentation shall be considered to be easilyrectifiable if the same is an error apparent on the face of record.

(2) The penalty imposed under this Act shall depend on the facts and circumstances ofeach case and shall be commensurate with the degree and severity of the breach. (3) No penalty shall be imposed on any person without giving him an opportunity ofbeing heard. (4) The officer under this Act shall while imposing penalty in an order for a breach ofany law, regulation or procedural requirement, specify the nature of the breach and theapplicable law, regulation or procedure under which the amount of penalty for the breach hasbeen specified. (5) When a person voluntarily discloses to an officer under this Act the circumstancesof a breach of the tax law, regulation or procedural requirement prior to the discovery of thebreach by the officer under this Act, the proper officer may consider this fact as a mitigatingfactor when quantifying a penalty for that person. (6) The provisions of this section shall not apply in such cases where the penaltyspecified under this Act is either a fixed sum or expressed as a fixed percentage.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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