If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?
Question 9
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 9. If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?
Ans. The proper officer has to first issue a notice to the defaulting taxable person under section 32
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