Section 93 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
93. Penalty for filing false return.
- Any person who-(a)furnishes a return under this Regulation which is false, misleading or deceptive in a material particular; or(b)omits from a return furnished under this Regulation any matter or thing without which the return is false, misleading or deceptive in a material particular, shall be liable to pay, by way of penalty, a sum of five thousand rupees or the amount of the tax deficiency, whichever is higher.
