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FURNISHING INFORMATION RETURN UNDER MODEL GST ACT

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 7-3-2017 Last Replied Date:- 7-3-2017 - What is information return? An information return is a tax document that certain persons are required to file with the Internal Revenue Service to report certain business transactions. An information return is not an income tax return; it is used for reporting purposes only. Furnishing of information return under GST Act Section 139 of the Model Goods and Services Tax, Act, 2016 makes it ob .....

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in such form, including electronic form and manner, to such authority or agency as may be prescribed. Who are to furnish information return? Section 139 provides the following persons are under an obligation to furnish information return- a taxable person; or a local authority or other public body or association; or any authority of the State Government responsible for the collection of value added tax or sales tax or state excise duty or an authority of the Central Government responsible for c .....

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responding new bank constituted by section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, and any other financial institution notified by the Central Government in this behalf) or a State Electricity Board; or an electricity distribution or transmission licensee under the Electricity Act, 2003 or any other entity entrusted, as the case may be, with such functions by the Central Government or the State Government; or the Registrar or Sub Registrar appointed under .....

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in Section 2(1) of the Depositories Act, 1996; or an officer of the Reserve Bank of India, constituted under Section 3 of the Reserve bank of India Act, 1934; or Goods and Service tax network; or A person to whom a Unique Identity Number has been granted under Section 23(8), which provides that the registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed; Any other person as may .....

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