Penalty for failure to comply with track and trace mechanism [Section 148A & Section 122B]

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....bling clause, empowering the Government to specify, by notification, the goods, persons or classes of persons who are in possession or deal with such goods, to whom the section will apply, based on the recommendations of the GST Council. 2. Prescription of System and Marking (Sub-section 2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),-- (a) provide....

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....p; furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) Payment of Prescribed Amounts - pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.] The bread....

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....tained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher. Scope and Appl....