Power to call Information [Section 151] - GST Ready Reckoner - GST

Power to call for information [ Section 151 ] From 01.01.2022 [ Substituted vide The Finance Act, 2021 ] 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. Upto 31.12.2021 If the Commissioner considers necessary to do so, he may direct the information to be collected relating to any matter dealt with, by or in connection with the Act. Upon such notification being issued, the Commissioner, or any person authorized by the Commissioner in this behalf may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected. Penalties on person engaged in connection with the collection of statistics under section 151 [ Section 133 ] Where any person engaged in connection with the collection of statistics under section 151, if any person engaged in connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to ₹ 25,000/-, or with both. Fine for failure to furnish statistics [ section 124 ] If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ₹ 10,000/- and in case of a continuing offence to a further fine which may extend to ₹ 100/- for each day after the first day during which the offence continues subject to a maximum limit of ₹ 25,000/-. Power to issue instructions or directions [ Section 168 ] The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit. which is omitted w.e.f. 01.01.2022 vide The Finance Act, 2021 .