Section 123 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 123 – 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 each day of the period during which the failure to furnish s
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