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of <h1>Penalties for Not Submitting Information Return Under Section 123 of the Himachal Pradesh GST Act, 2017</h1> Section 123 of the Himachal Pradesh Goods and Services Tax Act, 2017, addresses penalties for failing to furnish an information return as required under section 150. If a person does not submit the return within the specified period in the notice, the proper officer can impose a penalty of one hundred rupees for each day the failure continues. However, the total penalty cannot exceed five thousand rupees.
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