Section 150 of GST – Obligation to furnish information return Statutory provision (1) Any person, being-
(1) 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 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(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 Compensation 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 sub-section (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 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....