https://www.taxtmi.com/acts?id=25668 Section 150 requires specified persons and entities who maintain records or transaction-related documents to furnish an information return in prescribed periods, times, forms and to prescribed authorities. Defective returns must be intimated and rectified within a 30-day period, extendable on application, failing which the return is treated as not furnished. If returns are not furnished, the authority may serve a notice requiring submission within a period not exceeding 90 days from service. en-us Mon, 12 Jun 2017 15:33:45 +0530 Thu, 15 Jun 2017 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25668 Section 150 requires specified persons and entities who maintain records or transaction-related documents to furnish an information return in prescribed periods, times, forms and to prescribed authorities. Defective returns must be intimated and rectified within a 30-day period, extendable on application, failing which the return is treated as not furnished. If returns are not furnished, the authority may serve a notice requiring submission within a period not exceeding 90 days from service. Act-Rules GST - States Mon, 12 Jun 2017 15:33:45 +0530 https://www.taxtmi.com/acts?id=25668