https://www.taxtmi.com/acts?id=25049 Section 150 requires specified persons and entities to furnish an information return detailing registration records, accounts, periodic returns or documents evidencing tax payments, transactions, bank-account or electricity consumption and property dealings, in the prescribed form, manner and period to the prescribed authority. The Commissioner or an authorised officer may intimate defects and require rectification within a prescribed period; unrectified defective returns are treated as not furnished. If a required return is not furnished, the authority may serve a notice directing submission within a specified period, enabling further enforcement under the Act. en-us Thu, 11 May 2017 12:39:44 +0530 Thu, 11 May 2017 12:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25049 Section 150 requires specified persons and entities to furnish an information return detailing registration records, accounts, periodic returns or documents evidencing tax payments, transactions, bank-account or electricity consumption and property dealings, in the prescribed form, manner and period to the prescribed authority. The Commissioner or an authorised officer may intimate defects and require rectification within a prescribed period; unrectified defective returns are treated as not furnished. If a required return is not furnished, the authority may serve a notice directing submission within a specified period, enabling further enforcement under the Act. Act-Rules GST - States Thu, 11 May 2017 12:39:44 +0530 https://www.taxtmi.com/acts?id=25049