Substitution of new section for section 151.
110. For section 151 of the Central Goods and Services Tax Act, the following section shall be substituted, namely: ––
Power to call for information.
“151. 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.”.
Notes on Clauses:
Clause 110 of the Bill seeks to substitute section 151 of the Central Goods and Services Tax Act so as to empower the jurisdictional commissioner to call for information from any person relating to any matters dealt with in connection with the Act.
