Power to collect statistics requires notified GST data collection and compels persons to furnish prescribed information for administration. The Commissioner may, by notification, direct collection of statistics relating to matters under the Act, and upon such notification the Commissioner or any authorised person may call upon 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 requires notified GST data collection and compels persons to furnish prescribed information for administration.
The Commissioner may, by notification, direct collection of statistics relating to matters under the Act, and upon such notification the Commissioner or any authorised person may call upon concerned persons to furnish information or returns in the prescribed form and manner.
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