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