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Section 151 of CGST Act - Power to call for information

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Last Updated: 28-03-2021

[1][151. Power to call for information.[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.

 

[1] Section substituted by Section 119 of The FA 2021 dt. 28-03-2021 and made effective from 01-01-2022 by N No. 39/2021-CT dt. 21-12-2021. Earlier it read as follows

[2] This Section was made effective by N No. 09/2017-CT dt. 28-06-2017 wef 01-07-2017.