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Section 46: Failure to File a Return

The Goa Value Added Tax Act, 2005State Act of Goa · Act 9 of 2005

(1) A person who fails to file a return or other document as required by this Act or the Rules made thereunder, 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 three months, or both.

(2) If a person convicted of an offence under sub-section (1) fails to file the return or other prescribed documents within the period specified by the Court, that person is guilty of an offence and liable on conviction to a fine of one thousand rupees for each day during which the failure continues and to imprisonment for one month without the option of a fine in lieu of imprisonment.

Where this provision sits

ActThe Goa Value Added Tax Act, 2005
Section46
Marginal noteFailure to File a Return
JurisdictionState of Goa
StatusIn force as published by the source

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