Information sharing obligations designate income-tax systems authority to furnish ITR data to GSTN under statutory provision. The CBDT designates the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) as the specified income-tax authority to furnish assessee information to the GSTN, subject to an opinion that such sharing is necessary. Data exchange may occur by request-based, spontaneous, or automatic modes, with request-based exchanges to include key ITR fields such as filing status, turnover, gross total income, turnover ratio and ranges. A Memorandum Of Understanding between the income-tax systems authority and the GSTN nodal officer must set modalities, confidentiality, data preservation, weeding procedures and timelines, and a copy of the MoU is to be forwarded for record.
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.
Information sharing obligations designate income-tax systems authority to furnish ITR data to GSTN under statutory provision.
The CBDT designates the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) as the specified income-tax authority to furnish assessee information to the GSTN, subject to an opinion that such sharing is necessary. Data exchange may occur by request-based, spontaneous, or automatic modes, with request-based exchanges to include key ITR fields such as filing status, turnover, gross total income, turnover ratio and ranges. A Memorandum Of Understanding between the income-tax systems authority and the GSTN nodal officer must set modalities, confidentiality, data preservation, weeding procedures and timelines, and a copy of the MoU is to be forwarded for record.
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