Power to collect statistics: Commissioner may require taxpayers to furnish prescribed information enabling GST statistical collection. The Commissioner may, by notification, direct collection of statistics on matters connected with the Act; upon such notification the Commissioner or an 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: Commissioner may require taxpayers to furnish prescribed information enabling GST statistical collection.
The Commissioner may, by notification, direct collection of statistics on matters connected with the Act; upon such notification the Commissioner or an authorised person may require concerned persons to furnish information or returns in the form and manner prescribed.
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