What happens if the taxable person files the return but does not make payment of tax?

What happens if the taxable person files the return but does not make payment of tax?
Question 8
Bill
GST Payment of Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What happens if the taxable person files the return but does not make payment of tax?
Ans. In such cases, the return is not considered as a valid return. Section 2(117) defines a valid return to mean a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full. It is on

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