Section 60, The Goods and Services Tax Act, 2009

(1) A person who fails to display the person’s GSTregistration certificate or a certified copy thereof issued by the Commissioner-General, whichever is applicable, as required by subsection (9) of section 16 is liable to a penalty to be imposed by the Commissioner-General by notice in writing, of Le 100,000 for each day on which the failure occurs which shall not exceed 5 days, after written notice from the Commissioner –General of the failure. (2) Where such a failure is continued, the person shall be liable on conviction to a fine not exceeding Le 5,000,000. or to imprisonment for a term not exceeding 2 years or to both the fine and