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  2. Model GST Law
  3. CHAPTER– XXIII MISCELLANEOUS PROVISIONS

118. Penalty for failure to furnish information return

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            If a person who is required to furnish an information return under section 117 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.

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