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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 76

Penalties Relating to Tax Invoices, Credit Notes and Debit Notes

~1 min read
https://sooperkanoon.com/act/58942

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 76 is part of Value Added Tax Act, 2003 - Penalties Relating to Tax Invoices, Credit Notes and Debit Notes. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) A registered dealer who.-

(a) fails to provide a tax invoice as required by sub-section (1) of Section 29 or a credit or debit note as required by sub-section (1) or sub-section (2) of Section 30, or

(b) provides a tax invoice otherwise than in accordance with the provisions of Section 29 or a credit or a debit note as provided in Section 30,

shall be liable to a penalty of not less than five thousand rupees or an amount equivalent to the tax payable on the transaction, whichever is higher.

(2) The power to levy the above penalty shall be vested in the officer authorised under Section 52.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 76 provide?

Section Section 76 of the Value Added Tax Act, 2003 (Penalties Relating to Tax Invoices, Credit Notes and Debit Notes) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 76. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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