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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