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of <h1>New Provision in Finance Act 2021 Empowers Commissioner to Request Information Under CGST Act Section 151</h1> Section 151 of the Central Goods and Services Tax Act has been replaced by a new provision under the Finance Act, 2021. The revised section grants the Commissioner or an authorized officer the power to issue an order directing any person to provide information related to matters under the Act. This information must be furnished within the specified time, form, and manner as outlined in the order.
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