49. Penalty for failure to register. |
50. Penalty for failure to file a return |
51. Penalty for failure to pay tax when due |
57. Penalty for unauthorized/ excess collection of tax. |
58. Prosecutions for Offences. |
52. Penalty for assessment issued for failure to file a return |
53. Penalty for failure to declare Tax Due |
54. Penalty for failure to use or misuse of TIN & GRN |
55. Penalty for issue of tax invoice and for the use of false tax invoices. |
56. Penalty for failure to maintain records. |
59. Offences of obstructing the authority |
61. Compounding of offences. |
60. Offences by Companies |
62. Court for prosecution |
63. Power to summon witnesses and production of documents |
64. Power to get information |
65. Bar of jurisdiction |
66. Appearance before authority |
56A. Penalty for failure to upload the details of tax invoices |