139 Obligation to furnish information return – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 139 Revised Model GST Law ( Nov 2016) Obligation to furnish information return (1) Any person, being — (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of… Read More »