Power to call for information expanded under GST, allowing authorised officers to direct furnishing of details in specified form and manner. The power to call for information under the Central Goods and Services Tax Act is substituted to authorise the Commissioner or an officer authorised by him to direct any person, by order, to furnish information relating to any matter dealt with in connection with the Act. The order may specify the time, form and manner in which the information is to be supplied. The substituted provision operates as an information-gathering mechanism within the GST framework and is stated to come into force with effect from 01-01-2022.
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 expanded under GST, allowing authorised officers to direct furnishing of details in specified form and manner.
The power to call for information under the Central Goods and Services Tax Act is substituted to authorise the Commissioner or an officer authorised by him to direct any person, by order, to furnish information relating to any matter dealt with in connection with the Act. The order may specify the time, form and manner in which the information is to be supplied. The substituted provision operates as an information-gathering mechanism within the GST framework and is stated to come into force with effect from 01-01-2022.
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