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<h1>Commissioner Empowered to Collect GST Statistics Under Section 151 of West Bengal GST Act, 2017</h1> The West Bengal Goods and Services Tax Act, 2017, under Section 151, grants the Commissioner the authority to collect statistics related to matters under the Act. The Commissioner can issue a notification if deemed necessary, directing the collection of such statistics. Once a notification is issued, the Commissioner or an authorized individual can require relevant persons to provide information or returns in a prescribed form and manner concerning the matters for which statistics are being collected.