Penalty for failure to use or misuse of TIN & GRN

Any dealer who is registered under section 17 and who fails to use a TIN or GRN or misuses a TIN or GRN contrary to the requirements of the Act or rules made thereunder shall be liable to pay a penalty of Rs. 1,000 (Rupees one thousand only) for each offence:

Provided that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.