Section 123 Gujarat GST Act 2017
( Section 123 Gujarat GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX OFFENCES AND PENALTIES )
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 day of the period during which the failure to furnish such return continues:
Provided that the penalty imposed under this section shall not exceed five thousand rupees.
Gujarat GST Act 2017
Gujarat GST Rules 2017
Gujarat GST Notifications
Gujarat GST Rates Notifications
Gujarat GST Bill 2017
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