Power to call information authorises furnishing GST related data and links noncompliance to criminal and monetary sanctions. The Commissioner or an authorised officer may direct any person to furnish information relating to matters under the Act within specified time, form and manner; persons engaged in collection who willfully disclose such information outside authorised purposes face criminal liability, and failure without reasonable cause to furnish information or wilfully furnishing false information attracts specified monetary penalties including continuing offence fines; a previously available provision empowering the Board to issue uniform instructions to central tax officers has been omitted by recent amendment.