Section 124 of Sikkim GST Act 2017
[ Section 124 of Sikkim GST Act 2017 explains Fine for failure to furnish statistics and is covered in CHAPTER XIX OFFENCES AND PENALTIES]
Fine for failure to furnish statistics
124. If any person required to furnish any information or return under section 151,—
|(a)||without reasonable cause fails to furnish such information or return as may be required under that section, or|
|(b)||wilfully furnishes or causes to furnish any information or return which he knows to be false,|
he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty five thousand rupees.