9. Insertion vu. section 15a in the principal enactment
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
The following new section is hereby inserted immediately after section 15 of the principal enactment and shall have effect as section 15a of that enactment :—
“Registered person to display tax registration number.
1Sa. (1) Every person who is registered under section 13 and to whom a tax registration number has been issucd under subsection (1) of section 15 shall display such tax registration number in legible writing on every name board displaying the name, address and the taxable activity carried ‘on or carried out by such p2rson.
Where any person fails to comply with the requirement of subscction (1) the
Commissioncr-General may—
impose on such person a penalty of a.
sum not exceeding fifty thousand rupees and give notice in writing to such person of the imposition of such penalty ;.
Goods und Services Tax (Amendment)
by noticc in writing require such person to—
pay such penalty; and
comply with the requirements of subsection (1) within such period as may be specified in such notice.
The Commissioner-General may, reduce or annul any penalty imposed by him on any person under paragraph (a) of subsection (2), if such person proves to the satisfaction of the
Commissioner-Gencral that his failure to comply with the requirements of subsection (1) was due to circumstances beyond his control and that he has subsequently complied with such requirements.”.
Amendment of