https://www.taxtmi.com/acts?id=27915 Obligation to furnish information return applies to prescribed persons who maintain records or returns of transactions, tax payments, bank accounts, electricity consumption, or transfers of goods or property; such returns must be submitted in the prescribed form, manner, period and to the prescribed authority. If the Commissioner or an authorised officer finds an information return defective, the person is entitled to rectify within thirty days or a further allowed period, failing which the return is treated as not furnished and the Act's provisions apply; the authority may also serve a notice requiring furnishing within a specified period. en-us Mon, 26 Jun 2017 16:41:08 +0530 Mon, 26 Jun 2017 16:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27915 Obligation to furnish information return applies to prescribed persons who maintain records or returns of transactions, tax payments, bank accounts, electricity consumption, or transfers of goods or property; such returns must be submitted in the prescribed form, manner, period and to the prescribed authority. If the Commissioner or an authorised officer finds an information return defective, the person is entitled to rectify within thirty days or a further allowed period, failing which the return is treated as not furnished and the Act's provisions apply; the authority may also serve a notice requiring furnishing within a specified period. Act-Rules GST - States Mon, 26 Jun 2017 16:41:08 +0530 https://www.taxtmi.com/acts?id=27915