Equalisation levy statements: Assessing Officer may require furnishing of specified services or e commerce statements within thirty days. Rule 6 authorises the Assessing Officer to issue a notice requiring furnishing of the prescribed, verified statement in the Form under rule 5 within thirty days of service where a person fails to file the statement within the time specified in rule 5; the provision was amended by Notification No. 87/2020 to extend to specified services or e commerce supply or services and to broaden the class of persons covered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalisation levy statements: Assessing Officer may require furnishing of specified services or e commerce statements within thirty days.
Rule 6 authorises the Assessing Officer to issue a notice requiring furnishing of the prescribed, verified statement in the Form under rule 5 within thirty days of service where a person fails to file the statement within the time specified in rule 5; the provision was amended by Notification No. 87/2020 to extend to specified services or e commerce supply or services and to broaden the class of persons covered.
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