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



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


The below post explains about General disciplines related to penalty under section 126 of CGST Act,2017.


Section 126 of CGST Act, 2017 explains General disciplines related to penalty as below: (The amendments if any will also be updated here soon).


The extract of Section 126 of CGST Act,2017 quoted below:


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


Section 126 of CGST Act, 2017 General disciplines related to penaltyExplanation. ––For the purpose of this sub-section, ––

(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.

(2) The penalty imposed under this Act shall depend on the facts and circumstances of

each 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 of

being heard.

(4) The officer under this Act shall while imposing penalty in an order for a breach of

any law, regulation or procedural requirement, specify the nature of the breach and the

applicable law, regulation or procedure under which the amount of penalty for the breach has

been specified.

(5) When a person voluntarily discloses to an officer under this Act the circumstances

of a breach of the tax law, regulation or procedural requirement prior to the discovery of the

breach by the officer under this Act, the proper officer may consider this fact as a mitigating

factor when quantifying a penalty for that person.

(6) The provisions of this section shall not apply in such cases where the penalty

specified under this Act is either a fixed sum or expressed as a fixed percentage.


The above information clarifies about General disciplines related to penalty under section 126 of CGST Act,2017.  


If you have any comments about Section 126 of CGST Act, 2017 explaining General disciplines related to penalty, share below your thoughts:


Click here to know GST rate of your goods or service


GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?


Officers under UTGST Act 2017 

UTGST Act 2017, Officers required to assist proper officers

UTGST Act, about recovery of GST tax 

First return, CGST Act, 2017 

Definitions under IGST Act 2017 

Interest on delayed refunds, CGST Act, 2017 

Refund of integrated tax paid on supply of goods to tourist leaving India, IGST Act 

GST rate for tramway rolling stock and parts, Vehicles other than railway 

Rate of GST applicable for Aircraft and parts, spacecraft and parts 

GST payable for sale of Boats, floating structures and ships 

GST for Medical, Surgical, optical, photographic and cinematographic products 

GST payable for Watches, clocks, watch parts and clock parts 

Rate of GST payable for sale of Musical instruments, parts and accessories 


Export procedures and documentation


Reconciliation of Reciepts under GST Tax

GST tax accounting code for CGST,SGST,IGST and Additional Tax

Details of Challan for GST Tax payment

CGA suggestions under GST Tax system in India

Accounting system under GST Tax payments

How many major heads of accounts in GST Tax

Recommended instructions to bank for collecting GST Tax

GST collection Banks

Transferability of Bill of Lading

Transhipment - A redefinition                                                    

Travelers to India under import duty exemption, Frequently Asked Questions Part 2 

Triangular export

Triangular shipment

 Types of Insurance Documents.

Import General Manifest (IGM)

Importance of Bill of Lading


SNEHAL SUHAS KAMBLE: If mistake in e way bill, I.e.not showing that vehicle type is ODC and validity of e way bill is over...then how can we do???? Please guide us...

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers