Section 86(21) A casual trader who is required to be registered under DVAT act failed to apply in stipulated time
Penalty Under Section 86(21) of Delhi Value Added Tax Act
Where a Casual Trader who is required to be registered under Delhi Value Added Tax Act failed to apply for registration within the stipulated period.
Amount of Penalty
Rs. 5000/- from the day on which the requirement arose until the person makes an application for registration in the prescribed form.
Maximum Amount of Penalty : Rs. 1,00,000/-
Penalties for various defaults under Delhi Value Added Tax (DVAT) Act