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    <description>Section 151 empowers the Commissioner or an authorised officer to direct any person to furnish GST-related information in specified time, form and manner. The 2021 amendment expanded the power from collecting statistics to calling for any information, shifted the instrument from notification to order, and focused collection from concerned persons. Typical data categories include tax collected, tax composition, input tax credit usage, taxable and exempt turnover, exports and industry statistics. Collected information may be used for government functions, policy formulation and public dissemination, but not in departmental proceedings under the Act except for prosecution.</description>
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