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