Information obligation: specified entities must submit prescribed transaction records; defects may be corrected after notice, failure treated as not furnished.

Persons across government and commercial registers, financial institutions, utilities, registrars, depositories, the GST Network, Unique Identity Number holders and other specified persons must furnish information returns for records of registration, accounts, periodic returns, transactional details, bank-account transactions, electricity consumption and dealings in goods, services or property, in the prescribed form, manner, period and to the prescribed authority. Defective returns may be intimated for rectification within thirty days or an allowed further period; unrectified returns are treated as not furnished and a notice may require furnishing within a further prescribed period.

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