https://www.taxtmi.com/acts?id=28611 Section 150 requires specified persons and authorities who maintain records or transaction-related documents to furnish an information return in prescribed form, time and manner. The Commissioner or an authorised officer may intimate defects in a return and allow rectification within a prescribed period or extended period; failure to rectify leads to the return being treated as not furnished. If the return is not furnished within the specified time, the authority may serve a notice requiring submission within a prescribed notice period. en-us Thu, 29 Jun 2017 18:27:11 +0530 Sat, 05 Aug 2017 13:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28611 Section 150 requires specified persons and authorities who maintain records or transaction-related documents to furnish an information return in prescribed form, time and manner. The Commissioner or an authorised officer may intimate defects in a return and allow rectification within a prescribed period or extended period; failure to rectify leads to the return being treated as not furnished. If the return is not furnished within the specified time, the authority may serve a notice requiring submission within a prescribed notice period. Act-Rules GST - States Thu, 29 Jun 2017 18:27:11 +0530 https://www.taxtmi.com/acts?id=28611