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Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics Section 124 - GST Ready Reckoner - GSTExtract ..... Penalty for failure to furnish information return In case of continuous default Penalty for failure to furnish return is 100 per day till day of default upto a maximum of 5000 As per section 150 of the CGST Act, 2017 provides for obligations of the taxable person(s) to furnish information/return. As per Section 123 of the Act, 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 thereof, the proper officer ..... x x x x x Extracts x x x x x Penalty for failure to furnish information return Section 123 & Fine for failure to furnish statistics Section 124 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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