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Section 93

Penalty for refusing to answer question or giving false information

of Goods and Services Tax Act 2014

ActRepealedProvision 93 of 218
Section 93

(2)

When any of the information is proved to be untrue or incorrect in whole or in part it shall be no defence to allege that the information or any part of the information was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.

Penalty for offences by authorized and unauthorized persons