https://www.taxtmi.com/acts?id=27140 Section 150 requires specified persons and entities who maintain registration records, statements of accounts, periodic returns or other documents containing tax payment and transactional details to furnish information returns for prescribed periods, in prescribed forms and manners to designated authorities. Where an information return is found defective, the Commissioner or an authorised officer must intimate the defect, allow an opportunity to rectify within a prescribed period or any further period allowed, and if not rectified the return is treated as not furnished; the authority may also issue a notice requiring the information to be furnished within a further prescribed period. en-us Thu, 22 Jun 2017 17:51:10 +0530 Sat, 01 Jul 2017 15:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27140 Section 150 requires specified persons and entities who maintain registration records, statements of accounts, periodic returns or other documents containing tax payment and transactional details to furnish information returns for prescribed periods, in prescribed forms and manners to designated authorities. Where an information return is found defective, the Commissioner or an authorised officer must intimate the defect, allow an opportunity to rectify within a prescribed period or any further period allowed, and if not rectified the return is treated as not furnished; the authority may also issue a notice requiring the information to be furnished within a further prescribed period. Act-Rules GST - States Thu, 22 Jun 2017 17:51:10 +0530 https://www.taxtmi.com/acts?id=27140