Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 151 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to collect statistics under CGST Act 2017.
Recently, we have discussed in detail section 150 (i.e. Obligation to furnish information return) of CGST Act 2017. Today, we learn the provisions of section 151 of the CGST Act 2017. Complete Details of CGST Section 151 – Power to collect statistics. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 151 of CGST Act 2017
Section 151 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 151 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.