Section 54 in The Andhra Pradesh Value Added Tax Act, 2005
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.
