Section 123
Penalty for failure to furnish information return.
GST
OFFENCES AND PENALTIES
Section 123 of Central Goods And Services Tax Act, 2017
Penalty for failure to furnish information return.
123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for e
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