Section 151 of CGST Act, 2017 – Power to call for information

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 151: Power to call for information.

¹[151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Amendments:

1. Substituted by Finance Act, 2021, w.e.f. 01.01.2022 [vide Notification No. 39/2021–Central Tax dated 21.12.2021], for the section:

“151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act.

(2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected.”