49. Penalty for failure to register.
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50. Penalty for failure to file a return
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51. Penalty for failure to pay tax when due
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52. Penalty for assessment issued for failure to file a return
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53. Penalty for failure to declare Tax Due
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54. Penalty for failure to use or misuse of TIN & GRN
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55. Penalty for issue of tax invoice and for the use of false tax invoices.
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56. Penalty for failure to maintain records.
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57. Penalty for unauthorized/ excess collection of tax.
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58. Prosecutions for Offences.
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59. Offences of obstructing the authority
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60. Offences by Companies
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61. Compounding of offences.
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62. Court for prosecution
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63. Power to summon witnesses and production of documents
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64. Power to get information
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65. Bar of jurisdiction
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66. Appearance before authority
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56A. Penalty for failure to upload the details of tax invoices
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