Section 123: Penalty for failure to furnish information return.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

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.

Where this provision sits

Act	The Central Goods and Services Tax Act, 2017
Section	123
Marginal note	Penalty for failure to furnish information return.
Jurisdiction	Central
Status	In force as published by the source

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