Power to collect statistics enables Commissioner to require prescribed information and returns under the GST law. Power to collect statistics vests in the Commissioner who may, by notification, direct that statistics be collected relating to matters under the Act; thereafter the Commissioner or any authorised person may require 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 enables Commissioner to require prescribed information and returns under the GST law.
Power to collect statistics vests in the Commissioner who may, by notification, direct that statistics be collected relating to matters under the Act; thereafter the Commissioner or any authorised person may require concerned persons to furnish information or returns in the prescribed form and manner.
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