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Obligation to furnish information return.

Section 150 - Goa SGST - MISCELLANEOUS - GST - States - Section 150 - 150. - (1) Any person, being- (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the c .....

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t, 1961; (Central Act 43 of 1961) or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; (Central Act 2 of 1934). or (f) a State Electricity Board or an electricity distribution or transmissio .....

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ion Act, 1908; (Central Act 16 of 1908) or (h) a Registrar within the meaning of the Companies Act, 2013; (Central Act 18 of 2013) or (i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; (Central Act .....

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eferred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; (Central Act 42 of 1956) or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; (Central Act 22 of 1996) o .....

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8 of 2013) or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintainin .....

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icity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in suc .....

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efect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this beh .....

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