# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 123

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/123/

## Text

If a person who is required to furnish Penalty for an information return under section failure to 150 fails to do so within the period furnish specified in the notice issued under information sub-section (3) thereof, the proper return. 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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