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of <h1>Entities Must Comply with Section 150, Delhi GST Act 2017: Rectify Defects in Information Returns Promptly or Face Notices</h1> Section 150 of the Delhi Goods and Services Tax Act, 2017 mandates various entities, including taxable persons, government authorities, financial institutions, and other specified bodies, to furnish an information return detailing transactions related to goods, services, and financial activities. If the Commissioner identifies defects in the submitted information, the entity must rectify them within thirty days or an extended period if allowed. Failure to submit or rectify the information within the prescribed timeframe results in the return being considered not furnished, and the authority may issue a notice requiring compliance within ninety days.
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