Acts

Section 54 Penalty for failure to use or misuse for TIN and GRN

54. Penalty for failure to use or misuse for TIN and GRN

Any dealer who is registered under Section 17 and who fails to use a TIN or GRN or misuses a TIN or GRN contrary to the requirements of this Act or rules made there under, shall be liable to pay a penalty of Rs.1000/- (Rupees one thousand only) for each offence:

Provided that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.