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<h1>Section 150 CGST Act: Entities Must Submit Accurate Information Returns; Rectification Required Within 30 Days for Defects</h1> Section 150 of the Chhattisgarh Goods and Services Tax Act, 2017 mandates various entities, including taxable persons, government authorities, banks, registrars, and others, to submit an information return detailing transactions related to goods, services, taxes, and other specified activities. If the information return is found defective, the Commissioner may request rectification within 30 days. Failure to rectify or submit the return within the specified timeframe can lead to the return being considered as not furnished, triggering applicable legal provisions. Authorities may issue a notice requiring submission within 90 days if the return is not timely filed.