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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XIX - OFFENCES AND PENALTIES

TaxGPT

Summarize Section 126 by TaxGPT in

AA |

Section 126 - General disciplines related to penalty.

126. (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. Explanation.––For the purpose of this sub-section,–– (a) a breach shall be considered a &