Section 123: Penalty for failure to furnish information return.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 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 officermay 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 Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section	123
Marginal note	Penalty for failure to furnish information return.
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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