Section 59, The Goods and Services Tax Act, 2009

A person who, being required to apply for registration undersubsections (1), (4) and (5) of section 15 or section 56, does not do so, is liable to a penalty to be imposed by the Commissioner-General by notice in writing, that should other than in exceptional circumstances be not less than 10% and not more than 100% of the amount of GST payable by the person from the day on which the person was required to apply for registration until the person applies for registration or is registered by the Commissioner-General, whichever is earlier.