{"id":1276,"date":"2016-09-22T17:36:57","date_gmt":"2016-09-22T12:06:57","guid":{"rendered":""},"modified":"2016-09-22T17:36:57","modified_gmt":"2016-09-22T12:06:57","slug":"if-a-taxable-person-fails-to-file-the-return-required-under-law-under-section-27-or-31-what-legal-recourse-is-available-to-the-tax-officer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1276","title":{"rendered":"If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?"},"content":{"rendered":"<p>If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?<br \/>Question 9<br \/>Bill  <br \/>Assessment and Audit<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 9. If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?<br \/>\nAns. The proper officer has to first issue a notice to the defaulting taxable person under section 32 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22426\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?Question 9Bill Assessment and AuditFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 9. If a taxable person fails to file the return required under law (under section 27 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1276\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1276","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1276"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1276\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}