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 call for information (CHAPTER XXI – MISCELLANEOUS) [substituted section 151 from 01/01/2022: refer Note 1]
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.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 9/2017. |
Amendments History:
1. Section 151 substituted vide Section 119 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022. Section 151 before substitution:
Section 151 of CGST Act 2017: Power to Collect Statistics (CHAPTER XXI – MISCELLANEOUS) [section 151 substituted from 01/01/2022: refer Note 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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| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the 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/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
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