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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