42 Levy of late fee – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 42 Revised Model GST Law ( Nov 2016) Levy of late fee (1) Any registered taxable person who fails to furnish the details of outward or inward supplies required under section 32 or section 33, as the case may be, or returns required under section 34 or… Read More »