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    <title>Liability or non issue of C forms in prescrobed time</title>
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    <description>Rule 7 requires that Form C (and specified certificates) be furnished to the prescribed authority within three months after the end of the relevant period, subject to an administrative extension where sufficient cause is shown. Rule 14 prescribes fines for breaches of the Registration and Turnover Rules and authorises a daily continuing fine while the offense persists.</description>
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      <description>Rule 7 requires that Form C (and specified certificates) be furnished to the prescribed authority within three months after the end of the relevant period, subject to an administrative extension where sufficient cause is shown. Rule 14 prescribes fines for breaches of the Registration and Turnover Rules and authorises a daily continuing fine while the offense persists.</description>
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      <law>VAT / Sales Tax</law>
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