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of <h1>Section 150 of UP GST Act: Entities Must Submit Accurate Info Returns or Face Legal Consequences for Non-Compliance.</h1> Section 150 of the Uttar Pradesh Goods and Services Tax Act, 2017 mandates various entities, including taxable persons, local authorities, state and central tax authorities, banks, electricity boards, registrars, and others, to furnish information returns. These returns must detail transactions related to goods, services, taxes, bank accounts, electricity consumption, and property dealings. If the information provided is deemed defective, the Commissioner can request rectification within 30 days. Failure to furnish or rectify the information within the specified period can lead to the return being considered as not submitted, with potential legal consequences.
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