Chapter XXI - Miscellaneous
Section 151
Section 151: Power to call for information
The Commissioner or an authorised officer may order any person to provide information on a matter connected with the CGST Act.
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Need advice on Section 151?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Written order
The power is exercised by an order of the Commissioner or authorised officer.
Subject matter
The information must relate to a matter dealt with in connection with the Act.
Specified compliance
The order specifies the time, form and manner for furnishing information.
Written order
The power is exercised by an order of the Commissioner or authorised officer.
Subject matter
The information must relate to a matter dealt with in connection with the Act.
Specified compliance
The order specifies the time, form and manner for furnishing information.
Practical checklist
Do
- Verify the authority and scope of the order.
- Identify the requested data and deadline.
- Respond in the specified form while retaining a submission record.
Frequently asked questions
Is the section 151 power confined to registered taxpayers?
No. The current text allows an order directing any person to furnish connected information.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026