(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 the face of record.
Section 126 • Gujarat Goods and Services Tax Act, 2017
126. General disciplines related to penalty.
gujarat-goods-and-services-tax-act-2017-sec-126.json
•
Section 126
{
"act_title": "Gujarat Goods and Services Tax Act, 2017",
"act_slug": "gujarat-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "126",
"title": "126. General disciplines related to penalty.",
"chapter": null,
"content": "(a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than five thousand rupees;\n(b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of record.",
"footnote": "",
"is_definition": false,
"sort_order": 126
},
"prev_section": "125",
"next_section": "127"
}