Section 66A(3) in The Gujarat Value Added Tax Act, 2003
(3)If a registered dealer fails to submit particulars or intimate the change as required under this section, the Commissioner may, by order in writing and after giving opportunity of being heard to such dealer, impose by way of penalty a sum not exceeding the amount of tax payable on the transaction declared in the concerned cash memo, tax invoice, retail invoice, credit/debit note, delivery chalan or any form prescribed or appended to the notification.
