https://www.taxtmi.com/acts?id=30139 Section 150 requires prescribed reporting entities that maintain records or periodic returns of registrations, accounts, transactions, tax payments, bank accounts, electricity consumption or property dealings to furnish information returns in the prescribed form, period and to the prescribed authority. If the Commissioner or an authorised officer finds an information return defective, the filer is allowed to rectify within a limited time or an extended period on application; failure to rectify results in the return being treated as not furnished. Where a required return is not filed, the authority may issue a notice requiring its filing within a further limited period. en-us Sat, 08 Jul 2017 16:07:18 +0530 Mon, 31 Jul 2017 11:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30139 Section 150 requires prescribed reporting entities that maintain records or periodic returns of registrations, accounts, transactions, tax payments, bank accounts, electricity consumption or property dealings to furnish information returns in the prescribed form, period and to the prescribed authority. If the Commissioner or an authorised officer finds an information return defective, the filer is allowed to rectify within a limited time or an extended period on application; failure to rectify results in the return being treated as not furnished. Where a required return is not filed, the authority may issue a notice requiring its filing within a further limited period. Act-Rules GST - States Sat, 08 Jul 2017 16:07:18 +0530 https://www.taxtmi.com/acts?id=30139