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