Section 150 of CGST Act,2017 Obligation to furnish information return
Section 150 of CGST Act,2017 from bare act :
(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 valueadded tax or sales tax or State excise duty or an authority of the Central Governmentresponsible for the collection of excise duty or customs duty; or

(d) an income tax authority appointed under the provisions of the Income-taxAct, 1961; or

(e) a banking company within the meaning of clause (a) of section 45A of theReserve Bank of India Act, 1934; or

(f) a State Electricity Board or an electricity distribution or transmission licenseeunder the Electricity Act, 2003, or any other entity entrusted with such functions bythe Central Government or the State Government; or

(g) the Registrar or Sub-Registrar appointed under section 6 of the RegistrationAct, 1908; or

(h) a Registrar within the meaning of the Companies Act, 2013; or

(i) the registering authority empowered to register motor vehicles under theMotor Vehicles Act, 1988; or

(j) the Collector referred to in clause (c) of section 3 of the Right to FairCompensation and Transparency in Land Acquisition, Rehabilitation and ResettlementAct, 2013; or

(k) the recognised stock exchange referred to in clause (f) of section 2 of theSecurities Contracts (Regulation) Act, 1956; or

(l) a depository referred to in clause (e) of sub-section (1) of section 2 of theDepositories Act, 1996; or

(m) an officer of the Reserve Bank of India as constituted under section 3 of theReserve Bank of India Act, 1934; or

(n) the Goods and Services Tax Network, a company registered under theCompanies Act, 2013; or

(o) a person to whom a Unique Identity Number has been granted undersub-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 anyperiodic return or document containing details of payment of tax and other details of transactionof goods or services or both or transactions related to a bank account or consumption ofelectricity or transaction of purchase, sale or exchange of goods or property or right orinterest in a property under any law for the time being in force, shall furnish an informationreturn of the same in respect of such periods, within such time, in such form and manner andto such authority or agency as may be prescribed.
(2) Where the Commissioner, or an officer authorised by him in this behalf, considersthat the information furnished in the information return is defective, he may intimate thedefect to the person who has furnished such information return and give him an opportunityof rectifying the defect within a period of thirty days from the date of such intimation orwithin such further period which, on an application made in this behalf, the said authoritymay allow and if the defect is not rectified within the said period of thirty days or, the furtherperiod so allowed, then, notwithstanding anything contained in any other provisions of thisAct, such information return shall be treated as not furnished and the provisions of this Actshall apply.
(3) Where a person who is required to furnish information return has not furnished thesame within the time specified in sub-section (1) or sub-section (2), the said authority mayserve upon him a notice requiring furnishing of such information return within a period notexceeding ninety days from the date of service of the notice and such person shall furnishthe information return.

CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 143 :Job work procedure
Section 144 :Presumption as to documents in certain cases
Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146 :Common Portal
Section 147 :Deemed exports
Section 148 :Special procedure for certain processes
Section 149 :Goods and services tax compliance rating
Section 150 :Obligation to furnish information return
Section 151 :Power to collect statistics
Section 152 : Bar on disclosure of information
Section 153 :Taking assistance from an expert
Section 154 :Power to take samples
Section 155 :Burden of proof
Section 156 :Personsdeemed to bepublic servants
Section 157 :Protection ofaction takenunder this Act
Section 158 :Disclosure of information by a public servant
Section 159 :Publication of information in respect of persons in certain cases
Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 :Rectificationof errorsapparent onthe face ofrecord
Section 162 :Bar on jurisdiction of civil courts
Section 163 :Levy of fee
Section 164 :Power ofGovernmentto make rules
Section 165 :Power to make regulations
Section 166 :Laying of rules, regulations and notifications
Section 167 :Delegation ofpowers
Section 168 :Power to issueinstructions ordirections
Section 169 :Service of notice in certain circumstances
Section 170 :Rounding off of tax, etc.
Section 171 :Anti-profiteering measure
Section 172 :Removal of difficulties
Section 173 : Amendment of Act
Section 174 :Repeal and saving