MINOR BREACH AND MAJOR BREACH UNDER CGST ACT, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .1 In context of Penalties, a minor breach is defined as a situation where the amount of tax involved is less than Rs. 5,000. Additionally, a minor breach also includes easily rectifiable documentatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... businesses, especially those with small turnovers including SME by ensuring that they do not get penalized for genuine errors.
Manuals, Ready reckoner, Law and practice, Reference Guide, Quick Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X