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of <h1>Section 150 of GST Ordinance: Entities must submit accurate info returns or face compliance notices within 90 days.</h1> Section 150 of the Kerala Goods and Services Tax Ordinance, 2017 mandates various entities, including taxable persons, government authorities, financial institutions, and others, to submit information returns related to transactions, tax payments, and other specified activities. If the information return is found defective, the Commissioner may notify the responsible party to rectify it within 30 days or an extended period. Failure to rectify or submit the return within the specified time can result in the return being considered as not furnished, and the authority may issue a notice requiring submission within 90 days.
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