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Section 20E: Failure to use electronic fiscal device

Value Added Tax Act · PART VA: ELECTRONIC FISCAL DEVICE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

20E. Failure to use electronic fiscal device Without prejudice to section 20B, any person who is required to use an electronic fiscal device and fails to do so shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 12 months. [S. 20E inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]

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