THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
Section 123. Penalty for failure to furnish information return
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.
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