{"id":375,"date":"2018-08-24T12:53:41","date_gmt":"2018-08-24T12:53:41","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=375"},"modified":"2018-08-24T12:53:41","modified_gmt":"2018-08-24T12:53:41","slug":"section-123-penalty-for-failure-to-furnish-information-return-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-123-penalty-for-failure-to-furnish-information-return-of-cgst-act-2017\/","title":{"rendered":"Section 123 &#8211; Penalty for failure to furnish information return of CGST ACT, 2017"},"content":{"rendered":"<p>Section 123 &#8211; Penalty for failure to furnish information return of CGST ACT, 2017<\/p>\n<p>123. If a person who is required to furnish an information return under section 150 fails<br \/>\nto do so within the period specified in the notice issued under sub-section (3) thereof, the<br \/>\nproper officer may direct that such person shall be liable to pay a penalty of one hundred<br \/>\nrupees for each day of the period during which the failure to furnish such return continues:<br \/>\nProvided that the penalty imposed under this section shall not exceed five thousand<br \/>\nrupees.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 123 &#8211; Penalty for failure to furnish information return of CGST ACT, 2017 123. 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 &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-123-penalty-for-failure-to-furnish-information-return-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 123 &#8211; Penalty for failure to furnish information return of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/375"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=375"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/375\/revisions"}],"predecessor-version":[{"id":376,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/375\/revisions\/376"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}