Section 87 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
87. Penalty for non-registration.
- Where a person who is required to be registered under this Regulation has failed to apply for registration within one month from the day on which the requirement arose, such person shall be liable to pay, by way of penalty, an amount equal to five hundred rupees per day from the day immediately following the expiry of the said period until such person makes an application for registration in such form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed:Provided that the amount of penalty payable under this sub-section shall not exceed an amount of fifty thousand rupees.
