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(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.151.1 Introduction
This Section authorises the Commissioner for the purpose of administration of the Act, to collect any statistics relating to any matter that may be required. 151.2 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 shall be prescribed by rules.
151.3 Related provisions
Statute Section / Rule / Form Description Remarks
CGST Section 152 Disclosure of information collected under Section 141 None
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