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The Central Goods and Services Tax Act, 2017

123. Penalty for failure to furnish information return.-

If a 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:

Provided that the penalty imposed under this section shall not exceed five thousand rupees.



Central Goods and Services Tax Act, 2017 Back




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