Section 87(16) in Arunachal Pradesh Goods Tax Act, 2005
(16)Tax invoices. Where a person -(a)has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or(b)having issued a tax invoice or retail invoice, has failed to account correctly it in his books of account; the person shall be liable to pay by way of penalty an amount of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.
