https://www.taxtmi.com/acts?id=28142 Obligation to furnish information return requires specified persons and authorities to submit prescribed information returns containing registration, account, tax payment and transaction details in the form, manner, to the authority and for the periods prescribed. The Commissioner or an authorised officer may intimate defects and allow rectification within a prescribed period; unrectified defects render the return treated as not furnished and the Act's provisions apply. If an information return is not furnished, the competent authority may serve a notice requiring submission within a further prescribed period, compelling the person to furnish the return. en-us Tue, 27 Jun 2017 16:17:39 +0530 Thu, 06 Jul 2017 18:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28142 Obligation to furnish information return requires specified persons and authorities to submit prescribed information returns containing registration, account, tax payment and transaction details in the form, manner, to the authority and for the periods prescribed. The Commissioner or an authorised officer may intimate defects and allow rectification within a prescribed period; unrectified defects render the return treated as not furnished and the Act's provisions apply. If an information return is not furnished, the competent authority may serve a notice requiring submission within a further prescribed period, compelling the person to furnish the return. Act-Rules GST - States Tue, 27 Jun 2017 16:17:39 +0530 https://www.taxtmi.com/acts?id=28142