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If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?

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....of the FAQ on GST dated 21.9.2016 based on Draft Model GST<br>Q 9. If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax....

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