https://www.taxtmi.com/acts?id=25979 Specified persons and entities must furnish information returns of records and periodic transactional details in the prescribed form, manner, time and to the prescribed authority; defects may be intimated by the Commissioner for rectification within thirty days or an allowed further period, failing which the return is treated as not furnished and the Act's provisions apply. The authority may also issue a notice requiring furnishing of overdue information returns within a period not exceeding ninety days from service. en-us Sat, 17 Jun 2017 12:25:56 +0530 Sat, 29 Jul 2017 11:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25979 Specified persons and entities must furnish information returns of records and periodic transactional details in the prescribed form, manner, time and to the prescribed authority; defects may be intimated by the Commissioner for rectification within thirty days or an allowed further period, failing which the return is treated as not furnished and the Act's provisions apply. The authority may also issue a notice requiring furnishing of overdue information returns within a period not exceeding ninety days from service. Act-Rules GST - States Sat, 17 Jun 2017 12:25:56 +0530 https://www.taxtmi.com/acts?id=25979