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Obligation to furnish information return.

Section 150 - Chhattisgarh - 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 collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax .....

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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 Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; (30 of 2013.) or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation .....

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ny 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 document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account 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 f .....

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