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Obligation to furnish information return.

Section 150 - Chhattisgarh SGST - MISCELLANEOUS - Chhattisgarh 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 th .....

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nder the provisions of the Income-tax Act, 1961; (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; (2 of 1934.) or (f) a State Electricity Board or an electricity distributi .....

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istration Act, 1908; (16 of 1908.) or (h) a Registrar within the meaning of the Companies Act, 2013; (18 of 2013.) or (i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; (59 of 1988.) or (j) the Coll .....

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of the Securities Contracts (Regulation) Act, 1956; (42 of 1956.) or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; (22 of 1996.) or (m) an officer of the Reserve Bank of India as constituted .....

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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 statement of accounts or any periodic return or documen .....

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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 authority or agency as may be prescribed. (2) Where t .....

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