Failure to furnish statutory returns triggers a penal fine and daily continuing offence penalty under GST compliance. Failure to furnish information or returns required under the statute constitutes an offence attracting a penal fine; omission without reasonable cause and wilful furnishing of false information are both penalised, and a separate continuing offence penalty accrues for each day the default persists, subject to an overall cap.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Failure to furnish statutory returns triggers a penal fine and daily continuing offence penalty under GST compliance.
Failure to furnish information or returns required under the statute constitutes an offence attracting a penal fine; omission without reasonable cause and wilful furnishing of false information are both penalised, and a separate continuing offence penalty accrues for each day the default persists, subject to an overall cap.
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