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CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...
Section 145 - Admissibility of mic...
Section 146 - Common Portal...
Section 147 - Deemed exports...
Section 148 - Special procedure fo...
Section 149 - Goods and services t...
Section 150 - Obligation to furnis...
Section 151 - Power to call for in...
Section 152 - Bar on disclosure of... Section 153 - Taking assistance fr... Section 154 - Power to take sample... Section 155 - Burden of proof... Section 156 - Persons deemed to be... Section 157 - Protection of action... Section 158 - Disclosure of inform... Section 159 - Publication of infor... Section 160 - Assessment proceedin... Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr... Section 168A - Power of Government... Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving... Section 158A - Consent based shari...Section 151 - Power to call for information
https://gstgyaan.com/section-151-of-the-cgst-act-power-to-collect-statistics
[1][151. Power to call for information.[2]
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. |
[1] Section substituted by Section 119 of The Finance Act 2021 dt. 28-03-2021 and made effective from 01-01-2022 by Notification No. 39/2021-Central Tax dt. 21-12-2021. Earlier it read as follows
151. Power to collect statistics.[1]
(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 . |
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