Section 126: General disciplines related to penalty

Q: What does Section 126 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 126 SGST pertains to "General disciplines related to penalty". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 126 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes general disciplines related to penalty. As verified on 19 May 2026.

Q: Is Section 126 SGST still in force?

Yes, Section 126 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 126 SGST?

धारा 126 SGST is the Devanagari Hindi reference for Section 126 of the The State Goods and Services Tax Act, 2017 (Model). Section 126 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes general disciplines related to penalty. As verified on 19 May 2026.

Q: What is Dhara 126 SGST?

Dhara 126 SGST is the Roman Hindi reference for Section 126 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 126 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes general disciplines related to penalty. As verified on 19 May 2026.

Q: How to cite Section 126 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 126, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 126 (India).

Law on Tips Editorial Board

(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 negligence.

Explanation. - 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 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.