Section 151 of CGST Act 2017: Power to Collect Statistics

Section 151 : “Power to Collect Statistics” (CGST Act, 2017)

Provisions under Section 151 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Collect Statistics”, are as under:

(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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