Section 123 of Sikkim GST Act 2017 : Penalty for failure to furnish information return

By | June 10, 2018
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(Last Updated On: June 11, 2018)

Section 123 of Sikkim GST Act 2017

[ Section 123 of Sikkim GST Act 2017 explains Penalty for failure to furnish information return and is covered in  CHAPTER XIX OFFENCES AND PENALTIES]

[ Enforced with effect from 1-7-2017. ]

Penalty for failure to furnish information return

123. 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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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