Penalty for failure to furnish information return.
Section 123
GST – States
OFFENCES AND PENALTIES
Rajasthan 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 each
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