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                        49. Penalty for failure to register.
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                        50. Penalty for failure to file a return
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                        51. Penalty for failure to pay tax when due
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                        52. Penalty for assessment issued for failure to file a return
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                        53. Penalty for failure to declare Tax Due 
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                        54. Penalty for failure to use or misuse of TIN & GRN 
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                        55. Penalty for issue of tax invoice and for the use of false tax invoices. 
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                        56. Penalty for failure to maintain records.
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                        57. Penalty for unauthorized/ excess collection of tax.
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                        58. Prosecutions for Offences.
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                        59. Offences of obstructing the authority
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                        60. Offences by Companies
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                        61. Compounding of offences.
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                        62. Court for prosecution
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                        63. Power to summon witnesses and production of documents
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                        64. Power to get information
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                        65. Bar of jurisdiction
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                        66. Appearance before authority
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                        56A. Penalty for failure to upload the details of tax invoices 
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