Section 140 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 140 – 140. Penalty for failure to furnish information return If a person who is required to furnish an information return under section 139 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hu
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