https://www.taxtmi.com/acts?id=27495 Obligation to furnish information returns requires specified persons and entities to submit prescribed periodic returns containing registration records, account statements, tax payment details and transactional data in prescribed form and manner to the designated authority. If the Commissioner or an authorized officer deems a return defective, the filer is intimated and may rectify the defect within thirty days or a further allowed period; failure to rectify results in the return being treated as not furnished and the Act's non-furnishing provisions apply. The authority may also serve a notice requiring submission within ninety days where returns remain unfurnished. en-us Sat, 24 Jun 2017 12:10:55 +0530 Tue, 25 Jul 2017 12:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27495 Obligation to furnish information returns requires specified persons and entities to submit prescribed periodic returns containing registration records, account statements, tax payment details and transactional data in prescribed form and manner to the designated authority. If the Commissioner or an authorized officer deems a return defective, the filer is intimated and may rectify the defect within thirty days or a further allowed period; failure to rectify results in the return being treated as not furnished and the Act's non-furnishing provisions apply. The authority may also serve a notice requiring submission within ninety days where returns remain unfurnished. Act-Rules GST - States Sat, 24 Jun 2017 12:10:55 +0530 https://www.taxtmi.com/acts?id=27495