{
    "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"
}