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Standard Operating Procedure To Be Followed In Case of Non-Filers of Returns

January 8, 2020[2020] 113 taxmann.com 101 (Article)
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In the 38th GST Council meeting held on 19th December 2019, under the Chairmanship of the Union Minister for Finance & Corporate affairs Smt. Nirmala Sitharaman, it was decided to issue Standard Operating Procedures (SOPs) for tax officers in case of non-filing of returns.
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