Failure to furnish information return may attract a daily statutory penalty capped by law to enforce GST compliance. Failure to furnish an information return after notice under section 150 permits the proper officer to impose a daily penalty for each day the default continues, subject to an overall statutory cap; the requirement is a compliance enforcement mechanism under the Puducherry GST regime.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Failure to furnish information return may attract a daily statutory penalty capped by law to enforce GST compliance.
Failure to furnish an information return after notice under section 150 permits the proper officer to impose a daily penalty for each day the default continues, subject to an overall statutory cap; the requirement is a compliance enforcement mechanism under the Puducherry GST regime.
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