140 Penalty for failure to furnish information return – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 140 Revised Model GST Law ( Nov 2016) Penalty for failure to furnish information return If a person who is required to furnish an information return under section 139 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed… Read More »