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    <title>Power to call for information</title>
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    <description>Power to call for information under the CGST Act authorises 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, within the time, form and manner specified in the order. The provision presently operates as an individualized information-gathering mechanism and replaces the earlier framework that permitted collection of statistics by notification.</description>
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      <description>Power to call for information under the CGST Act authorises 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, within the time, form and manner specified in the order. The provision presently operates as an individualized information-gathering mechanism and replaces the earlier framework that permitted collection of statistics by notification.</description>
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