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Section 86(10) Any person furnishes a false, misleading or deceptive  DVAT Return under the Act or omits to file return: Penalty u/s 86(10)

 

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

 

 


Default
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/-
 

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