Section 91 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
91. Penalty for non-compliance of certain conditions.
- Where a person-(a)has applied for registration under sub-section (4) of section 18;(b)has been registered; and either-(i)has failed to undertake activities which would make the person a dealer within the period specified in his application; or(ii)has failed to comply with any of the restrictions or conditions subject to which such registration was granted, such person shall be liable to pay a penalty of five thousand rupees.
