PROVISIONS TO BE FOLLOWED BY THE OFFICER

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Full Text of the Document

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.... person who is required to furnish an information return under Section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues. * Section 124 of the CGST Act, 2017 pres....