Chapter XXI - Miscellaneous

Section 151 of CGST Act - Power to Call for Information

Section 151 of the Central Goods and Services Tax Act, 2017 empowers the Commissioner, or an officer authorised by the Commissioner, to require a person to furnish information relating to a matter dealt with in connection with the CGST Act.

Important amendment: The earlier Section 151 titled "Power to collect statistics" was substituted by the Finance Act, 2021 with effect from 1 January 2022. The current heading is "Power to call for information."

Current text of Section 151

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.

Meaning and scope of Section 151

The provision creates a statutory power to obtain information for matters connected with administration of the CGST Act. Unlike the earlier version, the current section is not confined to the collection of statistics. It permits the Commissioner or an authorised officer to issue an order requiring information from any person, provided the information relates to a matter dealt with in connection with the Act.

Who may call for information?

The power may be exercised by the Commissioner or by an officer who has been authorised by the Commissioner.

From whom can information be sought?

The statutory expression is "any person." Accordingly, the section is not worded as applying only to a registered person or taxable person. The information sought, however, must relate to a matter dealt with in connection with the CGST Act.

How is information required?

The authority acts by an order. The order may specify the time within which the information must be furnished and the form and manner in which it is to be supplied.

Key requirements under Section 151

There must be an order by the Commissioner or an officer authorised by the Commissioner.
The direction may be issued to any person.
The information must relate to a matter dealt with in connection with the CGST Act.
The order may prescribe the time, form and manner for furnishing the information.

Amendment of Section 151 from 1 January 2022

The Finance Act, 2021 substituted Section 151 with effect from 1 January 2022. Before substitution, Section 151 dealt with the Commissioner's power, by notification, to direct collection of statistics and to require concerned persons to furnish information or returns for that purpose. The substituted provision is broader in form and is framed as a direct power to call for information by an order.

Section 151 and confidentiality under Section 152

Section 152 of the CGST Act contains safeguards concerning disclosure and use of information furnished for the purposes of Sections 150 and 151. These provisions should therefore be read together when considering information called for under Section 151.

Related CGST provisions

Section 150 deals with the obligation of specified persons to furnish an information return. Section 152 regulates disclosure and use of information. Section 153 deals with taking assistance from an expert.

Practical takeaway

A person receiving an order under Section 151 should identify the issuing authority, the information requested, the statutory connection of that information with the CGST Act, and the time, form and manner specified for compliance. The present provision should not be confused with the pre-2022 version titled "Power to collect statistics."

Updated: 15 September 2026. This page is a general legal reference and should be read with the current statutory text, applicable rules, notifications, circulars and judicial decisions.