Section 87(9) in Arunachal Pradesh Goods Tax Act, 2005
(9)Failure to furnish returns, complete returns or revised returns. If a person required to furnish a return under Chapter V -(a)fails to furnish any return by the due date; or(b)fails to furnish with a return any other document that is required to be furnished with the return; or(c)being required to revise a return already furnished, fails to furnish the revised return by the due date; the person is liable to pay by way of penalty a sum of Rupees one hundred per day from the day on which the requirement arose until the failure is rectified;Provided that the amount of penalty payable under this sub-section shall not exceed Rupees ten thousand.
