Can anyone enlighten me regarding the penal provisions on non filing of GST Reg 14? I request you to guide me on the following :
1. Date limit within which registration details shall be amended in case of change
2.Penalties on non compliance.
For eg if a partnership firm has not amended the registration details in case of death of a partner for, say, 150 days since enering new partnership, what are the consequences and further procedures?
Regards