Section 92 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
92. Penalty for failure to furnish return.
- 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; or(d)fails to comply with a requirement in a notification issued under section 70,such person shall be liable to pay, by way of penalty, a sum of two hundred and fifty rupees per day from the day immediately following the due date until the failure is rectified:Provided that the total amount of penalty payable under this sub-section shall not exceed twenty-five thousand rupees.
