Section 150 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Obligation to furnish information return. 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 Act, 1961 (Central 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Central Act No. 30 of 2013); or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (Central 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 (Central Act No. 22 of 1996); or (m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934 (Central Act No. 2 of 1934); or (n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013(Central Act No. 18 of 2013); or (o) a person to whom a Unique Identity
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, 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 an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =