Section 123 Assam GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-123-assam-gst-act-2017 Complete Guide for Income Tax and GST in India Sun, 30 Jul 2017 06:07:04 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Section 123 Assam GST Act 2017 : Penalty for failure to furnish information return https://www.taxheal.com/section-123-assam-gst-act-2017.html https://www.taxheal.com/section-123-assam-gst-act-2017.html#respond Sun, 30 Jul 2017 06:07:04 +0000 http://taxheal.com/?p=41520  Section 123 Assam GST Act 2017 ( Section 123 Assam 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… Read More »

]]>  Section 123 Assam GST Act 2017

( Section 123 Assam 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.

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