Amended and updated notes on section 151 of CGST Act, 2017. Detail discussion on provisions and rules related to power to collect statistics.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 151 of CGST 2017 provides for power to collect statistics.
Recently, we have discussed in detail section 150 (Obligation to furnish information return) of CGST Act 2017. Today, we learn the provisions of section 151 of Central GST Act 2017.
Section 151 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 151 is 22-6-2017.
Name of Act | The Central Goods and Services Tax Act 2017 |
---|---|
Enacted by | Parliament of India |
Administered by | Central Board of Indirect Taxes & Customs |
Governing body | GST Council |
Number of Chapters | 21 |
Number of Sections | 174 |
You are reading: | |
Chapter No. | XXI |
Chapter Name | Miscellaneous |
Section No. | 151 |
Section Name | Power to collect statistics |
Updated 2025 Edition | GST Law Book PDF |
Section 151 of Central GST – Power to collect statistics1
Section 151 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
[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.]
[1] Section 151 substituted w.e.f. 1st January, 2022 vide the Finance Act 2021 read with Notification No. 39/2021-Central Tax, S.O. 5328(E), dated 21.12.2021.
- Section 151 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 151 of CGST Act
Explanation of CGST Section 151
Section 151 of the Central Goods and Services Tax (CGST) Act, 2017 empowers the Commissioner or any officer authorized by him to direct any person to furnish information related to matters under this Act.
Key Provisions:
- Authority to Seek Information:
- The Commissioner or an officer authorized by him can issue an order requiring any person to provide specific information.
- Scope of Information:
- The information sought must be relevant to any matter dealt with under the CGST Act, such as tax compliance, transactions, returns, or financial records.
- Specified Format & Timeline:
- The order will prescribe the time, form, and manner in which the information must be furnished.
- Legal Obligation:
- Any person receiving such an order is legally required to comply and submit the requested details.
Substitution of Section 151
Section 151 was substituted with effect from 1st January 2022 by the Finance Act, 2021, as per Notification No. 39/2021-Central Tax, S.O. 5328(E), dated 21.12.2021.
Key Change in 2022 Amendment:
- The revised provision explicitly states that the power to collect information must be exercised in the “public interest.”
- This ensures that such orders are issued based on proper justification, preventing arbitrary demands for information.
Objective of Section 151:
- Enhances transparency and compliance under GST.
- Strengthens tax authorities’ ability to detect and prevent tax evasion.
- Ensures data-driven decision-making for effective tax administration.
Comparative Analysis of CGST Section 151 (Before & After Amendment)
Section 151 of the Central Goods and Services Tax (CGST) Act, 2017 was substituted w.e.f. 1st January 2022 by the Finance Act, 2021, as per Notification No. 39/2021-Central Tax, S.O. 5328(E), dated 21.12.2021. Below is a comparison of the pre-amendment and post-amendment versions of the provision:
🔹 Before Amendment (Original Section 151)
“The Commissioner may, by an order, direct any person to furnish information relating to any matter in connection with this Act within such time, in such form, and in such manner as may be specified therein.”
🔸 Key Features (Pre-2022 Version)
- The power to demand information was solely with the Commissioner (no provision for delegation).
- No explicit requirement for exercising power in the public interest, leading to potential arbitrary demands.
- The provision was broadly worded without specifying the purpose or safeguards.
🔹 After Amendment (Substituted Section 151 w.e.f. 1st January 2022)
“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, subject to such conditions and restrictions, as may be prescribed and for reasons to be recorded in writing.”
🔹 Key Features (Post-2022 Version)
- Expanded Authority: The power can now be delegated to an authorized officer (not just the Commissioner).
- Public Interest Clause: The power to collect information must be exercised for valid reasons, reducing arbitrary use.
- Requirement for Written Justification:
- Any order issued under this section must be supported by “reasons to be recorded in writing.”
- This ensures greater transparency and prevents unnecessary information requests.
- Scope Clarification: Now explicitly applies to matters “dealt with in connection with this Act”, making it more precise.
- Conditions & Restrictions: The government can prescribe additional safeguards through rules, limiting misuse.
Key Takeaways from the Amendment
✅ Introduces accountability by requiring written justification.
✅ Allows delegation of powers to authorized officers.
✅ Ensures public interest consideration, reducing arbitrary actions.
✅ Provides scope for rules & safeguards to be prescribed in the future.
Final Thoughts
The amendment aligns Section 151 with principles of natural justice, transparency, and administrative control. It prevents excessive discretionary power while ensuring that tax authorities can still obtain necessary information for GST compliance and enforcement.