Failure to furnish statistics attracts penalty for omission and for wilfully furnishing false returns under the GST framework.

Offence arises where a person without reasonable cause fails to furnish required statistics or wilfully furnishes false information or returns. The statute prescribes a primary fine for the offence and a further daily continuing fine for each day the offence continues, subject to an overall maximum cap, thereby distinguishing non submission from deliberate falsification and enabling escalating sanction while the omission persists.

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