prescribed.

(1) Any person, being- (a) a taxable person; or (b) a local authority or other publicbody or association; or ( c) any authority of the StateGovernment responsible forthecollection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for thecollectionof excise duty or customs duty; or ( d) an income tax authority appointed under the provisions ofthe Income-tax Act, 1961; or ( e) a banking company Withinthe meqning ofclause (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 entrustedWith such functions by the Central Government· or the State Government; or Deemed Exports. Special Procedure for certain processes. Goods and services tax compliance rating. Obligation to furnish information return. 16 of 1908 (g) (h) 18of2013 (i) 59ofl988 (j) 30of2013 42of1956 22 of 1996 2 ofl934 18 of2013 150 the Registrar or Sub- Registrar appointed under section 6 ofthe Registration Act, 1908; or a Registrar within the meaning of the Companies Act, 2013; or the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or 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 (0 of section 2 ofthe 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 ofthe Reserve Bank oflndia 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 ofsuch 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 thesaid 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. 151 (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 ofsuch information return within a period not exceeding ninety da,s from,the dateof service ofthe notice. and such-person shallfurnishtheinformation return.