Section 122B - Penalty for failure to comply with track and trace mechanism

Section 122B - Penalty for Not Following Track and Trace Rules

Section 122B outlines the penalties for not complying with track and trace regulations. If a person, as specified in Section 148A(1)(b), does not follow these rules, they will face a penalty. This penalty is in addition to any other penalties that might apply under Chapter XV or other provisions within this chapter. The specific penalty amount will be either 100,000 rupees or 10% of the tax due on the goods involved, depending on which is greater. This ensures that individuals adhere to the track and trace requirements to maintain transparency and accountability in goods management.