Section 71A(1) in The Kerala Value Added Tax Act, 2003
(1)Any person, who knowingly and willfully, uses a false registration number or uses a registration number of another person with a view to,(i)evade payment of tax due, or(ii)to claim any input tax credit, without actually effecting the purchase, or(iii)to shield the identity of the person to whom the sale has been effected, in the invoices issued or in the sale and purchase lists to be filed along with the returns under this Act, shall, on conviction by a Magistrate, be punished with simple imprisonment for a period which may extend to six months or with fine not less than five times of the tax sought to be evaded, or both.
