A registered person who fails to provide a tax invoice as required by sub-section (1) of section 11 or a credit or debit note as require by sub-section (1) or sub-section (2) of section 12 or who provides a tax invoice otherwise than as provided in section 11 or a credit or debit note as provided in section 12, is guilty of an offence and liable on conviction to a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months or both.
Section 45: Offences Relating to Tax Invoices, Credit Notes and Debit Notes
The Goa Value Added Tax Act, 2005State Act of Goa · Act 9 of 2005
Where this provision sits
| Act | The Goa Value Added Tax Act, 2005 |
|---|---|
| Section | 45 |
| Marginal note | Offences Relating to Tax Invoices, Credit Notes and Debit Notes |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
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