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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Which of the following is a requirement for an officer passing a penalty order under Section 126?

The officer must specify in the order the nature of the breach and the applicable law, regulation or procedure under which the penalty amount is specified. No Council approval, maximum penalty or compliance rating is needed.

  1. ASpecify the nature of the breach and the law, regulation or procedure under which the penalty amount is specifiedCorrect
  2. BObtain prior approval of the GST Council
  3. CImpose the maximum penalty of twenty-five thousand rupees
  4. DAssign a compliance rating score before imposing the penalty

Explanation

Section 126(4) requires the officer to specify the nature of the breach and the applicable law, regulation or procedure under which the penalty is specified. Council approval, a mandatory maximum, or compliance rating are not required.

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