Section 151 of GST – Power to collect statistics
Statutory provision (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.
Analysis and Updates
Introduction This section authorises the Commissioner for the purpose of the Act, to collect any statistics relating to any matter that may be required. Analysis The Commissioner may, by way of a notification, direct collection of statistics for the purpose of better administration of the Act. After issuance of such notification, the Commissioner or any person authorised by Commissioner in this regard may call all concerned persons to furnish such information or return relating to any matter in respect of which statistics is being collected. The form in which the information need to be filed, the authority to whom such return need to be filed, the details that are captured on the return, the periodicity of filing such return have not been prescribed yet. Related provisions Recommended Articles –
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