Section 105(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)Any person who fails to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) or fails to provide details of the Permanent Account Number obtained under the Income-tax Act, 1961, as provided in sub-section (3) or fails to provide the Importer Exporter Code under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 as provided in sub-section (4), shall be liable to pay, by way of penalty, sum equal to one thousand rupees per week of default subject to a maximum of fifty thousand rupees.
