https://www.taxtmi.com/manuals?id=7936 Section 148A empowers notification of goods and persons for a track and trace mechanism, requires affixation of unique identification markings, electronic storage and disclosure of specified information, maintenance of records, machinery disclosure and payment of prescribed amounts, with detailed implementation left to subordinate rules. Section 122B imposes an overriding penalty on specified persons who contravene these obligations, additional to other statutory penalties and calculated by reference to prescribed monetary alternatives, thereby creating cumulative sanctions for non compliance. en-us Fri, 30 May 2025 18:59:00 +0530 Thu, 09 Oct 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7936 Section 148A empowers notification of goods and persons for a track and trace mechanism, requires affixation of unique identification markings, electronic storage and disclosure of specified information, maintenance of records, machinery disclosure and payment of prescribed amounts, with detailed implementation left to subordinate rules. Section 122B imposes an overriding penalty on specified persons who contravene these obligations, additional to other statutory penalties and calculated by reference to prescribed monetary alternatives, thereby creating cumulative sanctions for non compliance. Manuals GST Fri, 30 May 2025 18:59:00 +0530 https://www.taxtmi.com/manuals?id=7936