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Section 151 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 151The Commissioner or authorised officer may direct any person by order to furnish information concerning matters connected with the Act within the specified time, form and manner.
  • 151 footnote 1The information-direction wording replaced the earlier statistics-notification mechanism from 1 January 2022; the section’s original commencement was 1 July 2017.

The Commissioner or an authorised officer may order any person to furnish information connected with matters dealt with under the Act. The order specifies the response time, form and manner. This information-direction wording applies from 1 January 2022, replacing the earlier statistics-notification mechanism; the power is not limited to registered persons.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 151, verbatim (show)

1[Section 151. Power to call for information. 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.] * Enforced w.e.f. 1st July, 2017.

1. Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 119 of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for "Section 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."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Authority and subject of the information direction 151 substituted text

Questions to answer on the file8 questions
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Response to the supplied order 151 time, form and manner

Questions to answer on the file5 questions
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Amendment history

The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 151 as footnoted in the CBIC text
NoteEffective from
1 July 2017
11 January 2022

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 151. Power to call for information". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.

External links