https://www.taxtmi.com/acts?id=27965 Specified categories of persons must furnish information returns of registration records, account statements, periodic returns, tax payment details and transaction data in the prescribed periods, form, manner and to the prescribed authority. If the Chief Commissioner or an authorised officer finds a return defective, the person is to be notified and given thirty days (or a further allowed period) to rectify; failure to do so results in the return being treated as not furnished and the Act's provisions applying. The authority may also issue a notice requiring submission within up to ninety days if a required return is not filed. en-us Mon, 26 Jun 2017 17:44:57 +0530 Tue, 27 Jun 2017 17:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27965 Specified categories of persons must furnish information returns of registration records, account statements, periodic returns, tax payment details and transaction data in the prescribed periods, form, manner and to the prescribed authority. If the Chief Commissioner or an authorised officer finds a return defective, the person is to be notified and given thirty days (or a further allowed period) to rectify; failure to do so results in the return being treated as not furnished and the Act's provisions applying. The authority may also issue a notice requiring submission within up to ninety days if a required return is not filed. Act-Rules GST - States Mon, 26 Jun 2017 17:44:57 +0530 https://www.taxtmi.com/acts?id=27965