Section 150 of CGST Act, 2017 : Section 150: Obligation To Furnish Information Return
CGST Act, 2017
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Explanation using Example
Imagine a scenario where ABC Bank, which is a banking company as per the Reserve Bank of India Act, 1934, has multiple transactions involving GST (Goods and Services Tax). As per Section 150 of the Central Goods and Services Tax Act, 2017, ABC Bank is required to maintain records of these transactions and is responsible for furnishing an information return to the GST authorities.
One day, the GST Commissioner identifies that the information return submitted by ABC Bank for the last quarter is missing some crucial de...
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