Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 9

Insertion of new section 15A in the principal enactment

9. The following new section is hereby inserted immediately after section 15 of the principal enactment and shall have effect as section 15A of that enactment :"
15A.
(1) Every person who is registered under section 13 and to whom a tax registration number has been issued under subsection (1) of section 15 shall display such tax registration number in legible writing on every name board displaying the name, address and the taxable activity carried on or carried out by such person.
(2) Where any person fails to comply with the requirement of subsection (1) the Commissioner-General may"
(a) impose on such person a penalty of a sum not exceeding fifty thousand rupees and give notice in writing to such person of the imposition of such penalty ;
(b) by notice in writing require such person to
(3) The Commissioner-General may, reduce or annul any penalty imposed by him on any person under paragraph (a) of subsection (2), if such person proves to the satisfaction of the Commissioner-General that his failure to comply with the requirements of subsection (1) was due to circumstances beyond his control and that he has subsequently complied with such requirements.".

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