Section 17, The Finance Act, 2016

Section 62 of the Goods and Services Tax Act, 2009 isamended by inserting immediately after subsection (2) the following new subsection– (3) A GST registered person who issues a GST invoice that is not printed in accordance with subsection (3) of section 31, unless the registered person is authorised by the Commissioner- General in writing to print its own GST invoice containing the prescribed information, is liable to a penalty of Le 5,000,000 for each GST invoice issued.