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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 150 HP GST Act 2017: Entities Must Submit Accurate Tax Info; Rectification Required Within 30 Days for Defects.</h1> Section 150 of the Himachal Pradesh Goods and Services Tax Act, 2017 mandates certain entities, including taxable persons, local authorities, state and central tax authorities, banking companies, electricity boards, registrars, motor vehicle registering authorities, and others, to furnish information returns related to tax and transaction records. If the submitted information is found defective, the Commissioner may request rectification within 30 days or an extended period. Failure to rectify or submit the information within the specified timeframe results in the information return being considered unfurnished, and the authority may issue a notice requiring submission within 90 days.
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