Power to collect statistics permits authorities to require prescribed information and returns when notified under GST. The Commissioner may, by notification, direct that statistics relating to matters under the Act be collected; thereafter the Commissioner or an authorised person may require concerned persons to furnish information or returns in the prescribed form and manner relating to the matters specified.
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 permits authorities to require prescribed information and returns when notified under GST.
The Commissioner may, by notification, direct that statistics relating to matters under the Act be collected; thereafter the Commissioner or an authorised person may require concerned persons to furnish information or returns in the prescribed form and manner relating to the matters specified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.