87 General disciplines related to penalty -Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 87 Revised Model GST Law ( Nov 2016) General disciplines related to penalty (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any omission or mistake in documentation which is easily rectifiable… Read More »