CGST Section 151: Power to call for information

Provisions under Section 151 of the CGST Act 2017 relating to “Power to call for information”:

Section 151: Power to call for information (CHAPTER XXI: MISCELLANEOUS) [*1&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.

Notes (History of Amendments in Bare Text):

1. CGST Section 151 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Section 151 substituted vide Section 119 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022. Please refer GOI Notification dated 12/04/2017 for text thereof before substitution.