Section 151 of CGST Act

Power to call for information

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.

Substituted by the Finance Act, 2021, w.e.f. 1-1-2022.

Prior to its substitution, section 151 read as under,

Power to collect statistics

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.