Section 151 of CGST Act, 2017 : Section 151: Power To Collect Statistics

Explanation using Example

Imagine a scenario where the government wants to analyze the trend of input tax credit availed by small businesses in the manufacturing sector to assess the impact of a recent change in tax rates. The Commissioner of Central Goods and Services Tax (CGST) deems it necessary to gather statistical data to understand the situation better.

Acting under Section 151 of the CGST Act, 2017, the Commissioner issues a notification directing the collection of statistics related to the input tax credit claimed by small manufacturing businesses. Following the notification, the Commissioner authorizes a team of officers to gather this information.

The authorized officers then reach out to these businesses, requesting them to furnish detailed information and returns regarding their input tax credit claims. The businesses are required to submit this information in a specific format and within a prescribed timeframe to comply with the notification under Section 151.