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Section 151 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
151. Power to collect statistics.-
(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.
Related Sections
- Section 64: Summary assessment in certain special cases
- Section 144: Presumption as to documents in certain cases
- Section 77: Tax wrongfully collected and paid to Central Government or State Government
- Section 70: Power to summon persons to give evidence and produce documents
- Section 1: Short title, extent and commencement
Related Acts
* Only for reference.