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of <h1>Penalty Imposed for Failing to Submit Information Return Under Section 118 of Model GST Law, 2016</h1> Section 118 of the Model GST Law, 2016, stipulates a penalty for individuals who fail to submit an information return as required under Section 117. If the return is not furnished within the specified period outlined in the notice, the prescribed authority can impose a penalty of one hundred rupees for each day the failure persists.
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