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]
[ Enforced with effect from 1-7-2017. ]
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.