alleryStart learning →Under Section 126(1), a minor breach means tax involved is less than
AOne lakh rupees
BFive hundred rupees
CFifty thousand rupees
DFive thousand rupees
Answer & Solution
Correct answer: D. Five thousand rupees
The Explanation treats a breach as minor where the tax involved is under five thousand rupees.
Keep practising Appeals, Revision and Advance Ruling under GST
Browse all Appeals, Revision and Advance Ruling under GST questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
While imposing a penalty, the order must specifyAn omission is 'easily rectifiable' under Section 126 if it isSection 126(2) says the penalty imposed should beSection 126 does not apply where the penalty isUnder Section 126(5), voluntary disclosure of a breach before its discovery isUnder Section 126(3), no penalty may be imposed withoutFor discovery and inspection, the Advance Ruling Authority has the powers ofBefore declaring a ruling void under Section 104, the authority must