Section 119 - substitution of new section for section 151
Substitution of Section 151: Power to Call for Information
The Central Goods and Services Tax Act has been updated with a new Section 151. This section grants the Commissioner or an officer authorized by the Commissioner the power to request information from any person. This information must be related to matters concerning the Act. The request will specify the timeline, format, and method for providing the information. This change enhances the authority's ability to gather necessary data for the administration and enforcement of the Act.
Note: It is an AI generated summary for reference purpose only.
Substitution of new section for section 151.
119. For section 151 of the Central Goods and Services Tax Act, the following section shall be substituted, namely:––
Power to call for information.
“151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.”.
