Failure to furnish statistics under GST attracts a fine for non-compliance and wilfully false information.

Failure to furnish statistics under the GST law attracts a fine where a person required to provide information or a return under section 151, without reasonable cause, fails to furnish it, or wilfully furnishes information or a return known to be false. The provision creates a monetary penalty for non-compliance with the statutory obligation to supply statistics, and also addresses continuing offences by imposing an additional daily fine after the first day of default, subject to an overall maximum limit.

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