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Obligation to furnish information return.

Section 150 - Uttar Pradesh 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 f .....

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e-tax Act, 1961 (Act no. 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; or (Act no. 2 of 1934); or (f) a State Electricity Board or an electricity distribution or transmis .....

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ion Act, 1908 (Act no. 16 of 1908); or (h) a Registrar within the meaning of the Companies Act, 2013 (Act no. 18 of 2013); or (i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988 (Act no. 59 of 1988); .....

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ause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (Act no. 42 of 1956); or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (Act no. 22 of 1996); or (m) an officer of the .....

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om 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 maintaining record of registration or stat .....

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, 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 such form and manner and to such au .....

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