Any person, being-
(a) a taxable person; or
(b) a local authority or other public body or association; or
(c) any authority of the State Government responsibl e for the
collection of value added tax or sales tax or State excise duty or an
authority of the Central Government responsible for the collection of
excise duty or customs duty; or
(d) an income tax authority appointed under the provisions of the
Income-tax Act, 1961; or
(e) a banking company within the meaning of clause (a) of section
45A of the Reserve Bank of India Act, 1934; or
(f) a State Electricity Board or an electricity distribution or
transmission licensee under the Electricity Act, 2003, or any other
entity entrusted with such functions by the Central Government or
the State Government; or
(g) the Registrar or Sub -Registrar appointed under section 6 of the
Registration Act, 1908; or
(h) a Registrar within the meaning of the Companies Act, 2013; or
(i) the registering authority empowered to register motor vehicles
under the Motor Vehicles Act, 1988; or
(j) the Collector referred to in clause (c) of section 3 of the Right to
Fair Compensatio n and Transparency in Land Acquisition,
Rehabilitation and Resettlement Act, 2013; or
(k) the recognised stock exchange referred to in clause (f) of section
2 of the Securities Contracts (Regulation) Act, 1956; or
(l) a depository referred to in clause (e) of sub-section (1) of section
2 of the Depositories Act, 1996; or
(m) an officer of the Reserve Bank of India as constituted under
section 3 of the Reserve Bank of India Act, 1934; or
(n) the Goods and Services Tax Network, a company registered under
the Companies Act, 2013; or
(o) a person to whom a Unique Identity Number has been granted
under subsection (9) of section 25;or
(p) any other person as may be specified, on the recommendations
of the Council, by the Government,
who is responsible for maintain ing record of registration or
statement of accounts or any periodic return or document containing
details of payment of tax and other details of transaction of goods or
services or both or transactions related to a bank account or
consumption of electricit y or transaction of purchase, sale or
exchange of goods or property or right or interest in a property under
any law for the time being in force, shall furnish an information return
of the same in respect of such periods, within such time, in such form
and manner and to such authority or agency as may be prescribed.
(2) Where the Commissioner, or an officer authorised by him in this
behalf, considers that the information furnished in the information
return is defective, he may intimate the defect to the person who has
furnished such information return and give him an opportunity of
rectifying the defect within a period of thirty days from the date of
such intimation or within such further period which, on an application
made in this behalf, the said authority may allow and if the defect is
not rectified within the said period of thirty days or, the further
period so allowed, then, notwithstanding anything contained in any
other provisions of this Act, such information return shall be treated
as not furnished and the provisions of this Act shall apply.
(3) Where a person who is required to furnish information return has
not furnished the same within the time specified in sub-section (1) or
sub-section (2), the said authority may serve upon him a notice
requiring furnishing of such information return within a period not
exceeding ninety days from the date of service of the notice and such
person shall furnish the information return.
Power to collect statistics.-
Section 150 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 150.(1). 1
assam-goods-and-services-tax-act-2017-sec-150.json
•
Section 150
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "150",
"title": "Section 150.(1). 1",
"chapter": null,
"content": "Any person, being- \n(a) a taxable person; or \n(b) a local authority or other public body or association; or \n(c) any authority of the State Government responsibl e for the \ncollection of value added tax or sales tax or State excise duty or an \nauthority of the Central Government responsible for the collection of \nexcise duty or customs duty; or \n(d) an income tax authority appointed under the provisions of the \nIncome-tax Act, 1961; or \n(e) a banking company within the meaning of clause (a) of section \n45A of the Reserve Bank of India Act, 1934; or \n(f) a State Electricity Board or an electricity distribution or \ntransmission licensee under the Electricity Act, 2003, or any other \nentity entrusted with such functions by the Central Government or \nthe State Government; or \n(g) the Registrar or Sub -Registrar appointed under section 6 of the \nRegistration Act, 1908; or \n(h) a Registrar within the meaning of the Companies Act, 2013; or \n(i) the registering authority empowered to register motor vehicles \nunder the Motor Vehicles Act, 1988; or \n(j) the Collector referred to in clause (c) of section 3 of the Right to \nFair Compensatio n and Transparency in Land Acquisition, \nRehabilitation and Resettlement Act, 2013; or \n(k) the recognised stock exchange referred to in clause (f) of section \n2 of the Securities Contracts (Regulation) Act, 1956; or \n(l) a depository referred to in clause (e) of sub-section (1) of section \n2 of the Depositories Act, 1996; or \n(m) an officer of the Reserve Bank of India as constituted under \nsection 3 of the Reserve Bank of India Act, 1934; or \n(n) the Goods and Services Tax Network, a company registered under \nthe Companies Act, 2013; or \n(o) a person to whom a Unique Identity Number has been granted \nunder subsection (9) of section 25;or \n(p) any other person as may be specified, on the recommendations \nof the Council, by the Government, \nwho is responsible for maintain ing record of registration or \nstatement of accounts or any periodic return or document containing \ndetails of payment of tax and other details of transaction of goods or \nservices or both or transactions related to a bank account or \nconsumption of electricit y or transaction of purchase, sale or \nexchange of goods or property or right or interest in a property under \nany law for the time being in force, shall furnish an information return \nof the same in respect of such periods, within such time, in such form \nand manner and to such authority or agency as may be prescribed. \n(2) Where the Commissioner, or an officer authorised by him in this \nbehalf, considers that the information furnished in the information \nreturn is defective, he may intimate the defect to the person who has \nfurnished such information return and give him an opportunity of \nrectifying the defect within a period of thirty days from the date of \nsuch intimation or within such further period which, on an application \nmade in this behalf, the said authority may allow and if the defect is \nnot rectified within the said period of thirty days or, the further \nperiod so allowed, then, notwithstanding anything contained in any \nother provisions of this Act, such information return shall be treated \nas not furnished and the provisions of this Act shall apply. \n(3) Where a person who is required to furnish information return has \nnot furnished the same within the time specified in sub-section (1) or \nsub-section (2), the said authority may serve upon him a notice \nrequiring furnishing of such information return within a period not \nexceeding ninety days from the date of service of the notice and such \nperson shall furnish the information return. \nPower to collect statistics.-",
"footnote": "",
"is_definition": false,
"sort_order": 1300
},
"prev_section": "149",
"next_section": "151"
}