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Commentary

Late returns or payments (India)

22 India

Penalties (India)

There are many circumstances when a penalty may be imposed in India in addition to the liability to pay tax, as the case may be. These include the following:

  1. Ìý

    •ÌýÌýÌýÌý Failing to register when liable to do so.

  2. Ìý

    •ÌýÌýÌýÌý Procedural non-compliance relating to tax invoices.

  3. Ìý

    •ÌýÌýÌýÌý Late filing of a GST return or failing to pay the tax due (see 22.73).

  4. Ìý

    •

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