Power to collect statistics enables notification-led requisition of information and returns for GST administration compliance. The Chief Commissioner may, by notification, direct that statistics be collected relating to any matter under the Act; after such notification the Chief Commissioner or an authorised person may require concerned persons to furnish information or returns in the form and manner prescribed for the purposes of that statistical collection.
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 notification-led requisition of information and returns for GST administration compliance.
The Chief Commissioner may, by notification, direct that statistics be collected relating to any matter under the Act; after such notification the Chief Commissioner or an authorised person may require concerned persons to furnish information or returns in the form and manner prescribed for the purposes of that statistical collection.
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