Penal provisions
- Section 35 (6) – If a registered person fails to account for goods and services as specified under Section 35, the said unaccounted goods or services will be treated as supplied by the said registered person and tax will be recoverable along with interest.
- Rule 56 (6) – The complete addresses of all the premises where goods are stored by a registered person are to be disclosed. If any taxable goods are found to be stored at any place(s) other than the premises disclosed in the records by the registered person, without the cover of any valid documents, tax shall be payable (along with interest) on such goods as if such goods have been supplied by the registered person.