What happens if the taxable person files the return but does not make payment of tax?

What happens if the taxable person files the return but does not make payment of tax?
Question 8
Bill
GST Payment of Tax
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. What happens if the taxable person files the return but does not make payment of tax?
Ans. In such cases, the return is not considered as a valid return. Section 27 (3) of the MGL provides that the return furnished by a taxable person shall not be treated as valid return unless the full tax due as per t

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