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CHAPTER XXI MISCELLANEOUS

Section 151: Power to call for information

The Central Goods and Services Tax Act, 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.]

Footnotes in the official text

  1. 1.Subs. by Act 13 of 2021, s. 119, for section 151 (w.e.f. 1-1-2022).

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