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Obligation to furnish information return.

Section 150 - Haryana SGST - MISCELLANEOUS - Haryana Goods and Services Tax Act, 2017 - 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 Go .....

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rovisions of the Income-tax Act, 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 electricit .....

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er section 6 of the Registration 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 Vehi .....

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e recognised stock exchange referred 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, 199 .....

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ies Act, 2013 (Central Act 18 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 .....

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ount or consumption of electricity 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 peri .....

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fective, he may intimate the defect 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 a .....

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