https://www.taxtmi.com/acts?id=27716 A wide range of specified persons and authorities must furnish an information return of registration records, account statements, periodic returns and transaction-related documents in the prescribed periods, form, manner and to the prescribed authority. If an authorised officer finds the return defective, the officer may require rectification within a prescribed period and, failing rectification or any authorised extension, the return is treated as not furnished and the Act's provisions apply. The authority may also serve notice requiring submission where the return has not been filed in time. en-us Mon, 26 Jun 2017 11:53:38 +0530 Thu, 27 Jul 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27716 A wide range of specified persons and authorities must furnish an information return of registration records, account statements, periodic returns and transaction-related documents in the prescribed periods, form, manner and to the prescribed authority. If an authorised officer finds the return defective, the officer may require rectification within a prescribed period and, failing rectification or any authorised extension, the return is treated as not furnished and the Act's provisions apply. The authority may also serve notice requiring submission where the return has not been filed in time. Act-Rules GST - States Mon, 26 Jun 2017 11:53:38 +0530 https://www.taxtmi.com/acts?id=27716