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        Bills

        Clause 110 - Substitution of new section for section 151.

        Finance Bill, 2021
        Central Goods and Service Tax

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        Power to call for information: Commissioner may order any person to furnish GST related information in specified time, form and manner. Empowers the Commissioner or an authorised officer to order any person to furnish information relating to matters under the Central Goods and Services Tax Act, specifying the time, form and manner for furnishing such information.
                          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 call for information: Commissioner may order any person to furnish GST related information in specified time, form and manner.

                                Empowers the Commissioner or an authorised officer to order any person to furnish information relating to matters under the Central Goods and Services Tax Act, specifying the time, form and manner for furnishing such information.


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