Power to collect statistics enables tax authority to require prescribed information from persons for GST data collection. The Commissioner may, by notification, direct that statistics relating to matters under the Act be collected and, upon such notification, the Commissioner or any authorised person may require concerned persons to furnish information or returns in the form and manner prescribed.
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.
Power to collect statistics enables tax authority to require prescribed information from persons for GST data collection.
The Commissioner may, by notification, direct that statistics relating to matters under the Act be collected and, upon such notification, the Commissioner or any authorised person may require concerned persons to furnish information or returns in the form and manner prescribed.
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