Question 6 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 6 – Q 6. If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer? Ans. The proper officer has to first issue a notice to the defaulting taxable person under section 46 of CGST/SGST Act requiring him to furnish the return within a period of fifteen days. If the taxable
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