https://www.taxtmi.com/acts?id=26245 Obligation to furnish information return requires specified persons and authorities who maintain records of registrations, accounts, periodic returns, tax payments, transactional details, bank account activity, electricity consumption, or property transactions to submit those records in the prescribed form, manner and to the prescribed authority. The Commissioner or an authorised officer may intimate defects and allow time for rectification; if defects are not remedied the return is treated as not furnished and the authority may serve a notice requiring furnishing within a further specified period. en-us Sat, 17 Jun 2017 15:17:42 +0530 Fri, 30 Jun 2017 16:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26245 Obligation to furnish information return requires specified persons and authorities who maintain records of registrations, accounts, periodic returns, tax payments, transactional details, bank account activity, electricity consumption, or property transactions to submit those records in the prescribed form, manner and to the prescribed authority. The Commissioner or an authorised officer may intimate defects and allow time for rectification; if defects are not remedied the return is treated as not furnished and the authority may serve a notice requiring furnishing within a further specified period. Act-Rules GST - States Sat, 17 Jun 2017 15:17:42 +0530 https://www.taxtmi.com/acts?id=26245