Question 7 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL? Ans. If the taxable person does not provide a satisfactory explanation within 30 days of being informed (extendable by the officer concerned) or does not take corrective action within a reasonable period after
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