Section 150: Notice From The Department

Section 150 of the CGST Act 2017 states that certain entities such as taxable persons, local authorities, banks, state and central government authorities, etc. If a person does not furnish the information return within the specified time period, a notice may be served upon them requiring the same to be furnished within a period not exceeding 90 days.

source https://www.caclubindia.com/articles/section-150-notices-from-department-49244.asp