According to Section 150 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. (1) Any person, being—
    1.  a taxable person; or
    2.  a local authority or other public body or association; or
    3.  any authority of the State Government responsible 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
    4. an income tax authority appointed under the provisions of the Income-tax Act, 1961; or
    5. a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; or
    6. 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
    7. the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; or
    8. a Registrar within the meaning of the Companies Act, 2013; or
    9. the registering authority empowered to register motor vehicles under the  Motor Vehicles Act, 1988; or
    10. the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement
      Act, 2013; or
    11. the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; or
    12. a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; or
    13. an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934; or
    14. the Goods and Services Tax Network, a company registered under the Companies Act, 2013; or
    15. a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or
    16. any other person as may be specified, on the recommendations of the Council, by the Government
      who is responsible for maintaining 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 electricity 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.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
  3. Chapter XXI CGST Miscellaneous (Section 143 to 174)
    Section 143 CGST - Job work procedure

    Section 144 CGST - Presumption as to documents in certain cases

    Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

    Section 146 CGST - Common Portal

    Section 147 CGST - Deemed exports

    Section 148 CGST - Special procedure for certain processes

    Section 149 CGST - Goods and services tax compliance rating

    Section 150 CGST - Obligation to furnish information return You are here

    Section 151 CGST - Power to collect statistics

    Section 152 CGST - Bar on disclosure of information

    Section 153 CGST - Taking assistance from an expert

    Section 154 CGST - Power to take samples

    Section 155 CGST - Burden of proof

    Section 156 CGST - Persons deemed to be public servants

    Section 157 CGST - Protection of action taken under this Act

    Section 158 CGST - Disclosure of information by a public servant

    Section 159 CGST - Publication of information in respect of persons in certain cases

    Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

    Section 161 CGST - Rectification of errors apparent on the face of record

    Section 162 CGST - Bar on jurisdiction of civil courts

    Section 163 CGST - Levy of fee

    Section 165 CGST - Power to make regulations

    Section 166 CGST - Laying of rules, regulations and notifications

    Section 167 CGST - Delegation of powers

    Section 168 CGST - Power to issue instructions or directions

    Section 169 CGST - Service of notice in certain circumstances

    Section 170 CGST - Service of notice in certain circumstances

    Section 171 CGST - Anti-profiteering measure

    Section 172 CGST - Removal of difficulties

    Section 173 CGST - Amendment of Act 32 of 1994

    Section 174 CGST - Repeal and saving

    Section 164 CGST - Power of Government to make rules

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Chapter XXI CGST Miscellaneous (Section 143 to 174)
Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return You are here

Section 151 CGST - Power to collect statistics

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

Section 159 CGST - Publication of information in respect of persons in certain cases

Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 CGST - Rectification of errors apparent on the face of record

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .