Section 88 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
88. Penalty for contravention of section 21.
- If, a registered dealer fails to comply with the provisions of sub-section (1) of section 21, he shall be liable to pay, by way of penalty, a sum of two hundred and fifty rupees per day of default subject to a maximum of five thousand rupees.
