54. Penalty for failure to use or misuse of TIN & GRN.
- Any dealer who is registered under section 17 and who fails to use a TIN or GRN or misuses a TIN or GRN contrary to the requirements of the Act or rules made thereunder shall be liable to pay a penalty of Rs.1,000 (Rupees one thousand only) for each offence:Provided that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.
