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of <h1>Entities Must Submit Information Returns Under Section 150 of Tamil Nadu GST Act 2017; Non-Compliance May Lead to Penalties.</h1> Section 150 of the Tamil Nadu Goods and Services Tax Act, 2017 mandates various entities, including taxable persons, government authorities, financial institutions, and others responsible for maintaining records of transactions, to furnish information returns. These returns must be submitted in the prescribed form and manner within specified periods. If the submitted information is found defective, the concerned authority will notify the person to rectify it within 30 days or an extended period if allowed. Failure to submit or rectify the information within the stipulated time may result in the information being considered as not furnished, and a notice may be issued requiring compliance within 90 days.
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