Section 151 began as a power to collect statistics and became, from 2022, a general power to call for information.
Key points
- Under section 151 of the CGST Act, 2017, as substituted by the Finance Act, 2021 from 01.01.2022, the Commissioner or an officer authorised by him may, by order, direct any person to furnish information on any matter dealt with in connection with the Act, within the time and in the form specified.
- The earlier power was limited to collecting statistics by notification.
The provisions
151Power to call for information
Statutory text
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.]
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."
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST officers ask any person for information?
- Yes. Since 01.01.2022 section 151 of the CGST Act lets the Commissioner or an authorised officer direct any person to furnish information on matters under the Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The power is administrative and must relate to matters under the Act; failure to comply attracts the fine in section 124.