What happens if the taxable person files the return but does not make payment of tax?

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..... happens if the taxable person files the return but does not make payment of tax? Ans. In such cases, the return is not considered as a valid return. Section 27 (3) of the MGL provides that the return .....

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..... be confirmed. As per section 28, a taxable person who has not furnished a valid return shall not be allowed to utilize such credit till he discharges his self-assessed tax liability. -
Statute, .....

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