Section 151, Central Goods and Services Tax Act, 2017 [S10-B43]
As at 16 August 2024. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
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.
Defined terms in this text (3)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
Made under this section, or naming it (0)
none
Cited by (3)
Section 124, Central Goods and Services Tax Act, 2017 [S10-A71], 12 April 2017, Band A. "section 151".
Section 133, Central Goods and Services Tax Act, 2017 [S10-AH8], 12 April 2017, Band A. "section 151".
Section 152, Central Goods and Services Tax Act, 2017 [S10-B51], 12 April 2017, Band A. "section 151".
Not held (0)
none
Duties published under this section (0)
none