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of <h1>Section 151 of Assam GST Act: Commissioner Empowered to Collect Data on Tax Matters via Notification</h1> Section 151 of the Assam Goods and Services Tax Act, 2017, grants the Commissioner the authority to collect statistics related to matters under the Act. The Commissioner can issue a notification to initiate the collection of such data. Once the notification is issued, the Commissioner or an authorized individual can require relevant parties to provide information or returns in a specified form and manner concerning the matters for which statistics are being gathered.
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