Information of GST return to be part of Annual Information Statement in Form 26AS
F.No.225/155/2020/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, the 29th September, 2020
Order
In exercise of powers conferred under section 119 of the Income-tax Act,1961 read with sub-rule (2) of Rule 114-I of the Income-tax Rules,1962, the Central Board of Direct Taxes (‘Board’), hereby authorizes the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) to upload information relating to GST return, which is in his possession, in the Annual Information Statement in Form 26AS, within three months from the end of the month in which the information is received by him.
2. The Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of uploading of Annual Information Statement in Form 26 AS containing the information referred to in para above.
(Rajarajeswari R.)
Under Secretary, (ITA-II), CBDT
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