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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Section 150 of Mizoram GST Act: Entities Must Submit Information Returns; 30 Days to Fix Defects or Face Notice.</h1> Section 150 of the Mizoram Goods and Services Tax Act, 2017, mandates various entities, including taxable persons, government authorities, banks, electricity boards, registrars, stock exchanges, and others specified by the government, to submit information returns. These returns must include details of tax payments, transactions, and other specified information. If the submitted information is found defective, the responsible party is given 30 days to rectify it. Failure to submit or rectify the information within the specified timeframe can lead to the return being considered not furnished, and the authority may issue a notice requiring compliance within 90 days.