GST return information upload into Form 26AS authorized, with designated officials required to set procedures and standards. Designated Income-tax Systems officials are authorized to upload GST return information into the Annual Information Statement in Form 26AS, to be done within three months from the end of the month in which the information is received; those officials shall specify procedures, formats and standards for such uploading.
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.
GST return information upload into Form 26AS authorized, with designated officials required to set procedures and standards.
Designated Income-tax Systems officials are authorized to upload GST return information into the Annual Information Statement in Form 26AS, to be done within three months from the end of the month in which the information is received; those officials shall specify procedures, formats and standards for such uploading.
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