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        GST - States

        Section 151 - Power to collect statistics.

        Tamil Nadu Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to collect statistics enables the tax commissioner to require persons to furnish information and returns. The Commissioner may, by notification, direct collection of statistics on any matter under the Act; thereafter the Commissioner or any authorised person may require concerned persons to furnish information or returns in the prescribed form and manner.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Power to collect statistics enables the tax commissioner to require persons to furnish information and returns.

                                The Commissioner may, by notification, direct collection of statistics on any matter under the Act; thereafter the Commissioner or any authorised person may require concerned persons to furnish information or returns in the prescribed form and manner.


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