Offences Relating to Tax Invoices, Credit Notes and Debit Notes.

44.

94[Offences Relating to Registration.— A person who fails,—

1. (a) to apply for registration as required under section 18; or
2. (b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22; is guilty of an offence and liable on conviction,—
   • (i) where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or
   • (ii) in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]

A registered person who fails to provide a tax invoice as required by sub-section (1) of section 11 or a credit or debit note as require by sub-section (1) or sub-section (2) of section 12 or who provides a tax invoice otherwise than as provided in section 11 or a credit or debit note as provided in section 12, is guilty of an offence and liable on conviction to a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months or both.