https://www.taxtmi.com/acts?id=26767 Section 150 requires specified persons and agencies maintaining records or transactional information to furnish information returns for prescribed periods, in prescribed form and manner, to the prescribed authority. If the Commissioner or an authorised officer finds a return defective, the filer must be intimated and allowed to rectify within the prescribed rectification period or extended time; failure to rectify causes the return to be treated as not furnished and the Act's consequences apply. Where a return is not furnished in time, the authority may issue a notice requiring submission within a further prescribed period. en-us Wed, 21 Jun 2017 17:54:19 +0530 Mon, 17 Jul 2017 12:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26767 Section 150 requires specified persons and agencies maintaining records or transactional information to furnish information returns for prescribed periods, in prescribed form and manner, to the prescribed authority. If the Commissioner or an authorised officer finds a return defective, the filer must be intimated and allowed to rectify within the prescribed rectification period or extended time; failure to rectify causes the return to be treated as not furnished and the Act's consequences apply. Where a return is not furnished in time, the authority may issue a notice requiring submission within a further prescribed period. Act-Rules GST - States Wed, 21 Jun 2017 17:54:19 +0530 https://www.taxtmi.com/acts?id=26767