https://www.taxtmi.com/acts?id=29369 Specified persons and authorities responsible for maintaining records of registration, accounts, tax or transaction details must furnish an information return for such records in the prescribed periods, form, manner and to the prescribed authority. The Commissioner or an authorised officer may intimate defects and allow rectification within thirty days or an extended period on application; failure to rectify will result in the return being treated as not furnished. If the return is not furnished within prescribed time, the authority may issue a notice requiring furnishing within a period not exceeding ninety days from service. en-us Mon, 03 Jul 2017 18:22:57 +0530 Mon, 24 Jul 2017 17:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29369 Specified persons and authorities responsible for maintaining records of registration, accounts, tax or transaction details must furnish an information return for such records in the prescribed periods, form, manner and to the prescribed authority. The Commissioner or an authorised officer may intimate defects and allow rectification within thirty days or an extended period on application; failure to rectify will result in the return being treated as not furnished. If the return is not furnished within prescribed time, the authority may issue a notice requiring furnishing within a period not exceeding ninety days from service. Act-Rules GST - States Mon, 03 Jul 2017 18:22:57 +0530 https://www.taxtmi.com/acts?id=29369