Power to collect statistics authorises notification-led information collection under GST, requiring concerned persons to furnish prescribed returns. The Commissioner has the power to collect statistics by notification; upon such notification the Commissioner or any authorised person may call on concerned persons to furnish information or returns in the prescribed form and manner.
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 authorises notification-led information collection under GST, requiring concerned persons to furnish prescribed returns.
The Commissioner has the power to collect statistics by notification; upon such notification the Commissioner or any authorised person may call on concerned persons to furnish information or returns in the prescribed form and manner.
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