Section 151 of CGST Act 2017: Power to call for information

Provisions under Section 151 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to call for information”:

Section 151 of CGST Act 2017: Power to Collect Statistics (CHAPTER XXI – MISCELLANEOUS)

(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. [Refer Note 1]

Section 151 of CGST Act 2017: Power to call for information (CHAPTER XXI – MISCELLANEOUS)

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.

Amendments History:

1. Section 151 substituted vide Section 119 of the Finance Act 2021 (GOI Notification dated 28/03/2021, followed with Notification 39/2021 on commencement date of 01/01/2022.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.