section 123
Penalty for failure to furnish information return
The Punjab Goods and Services Tax Act, 2017Tax201788 of 142 sections available20 chapters
Chapter XIX OFFENCES AND PENALTIES
Statutory text
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:
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