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Power to collect statistics

Power to collect statistics :

The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act – section 151(1) of CGST Act.

Upon such notification being issued, the Commissioner, or any person authorised by the Commissioner in this behalf may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected – section 151(2) of CGST Act.

To ensure uniformity all over India, such notification will be issued by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.

The individual information will not be disclosed. No such information shall be used for the purpose of any proceedings under the provisions of the Act. Access to the information will be restricted. However, information relating to class of taxable persons or class of transactions can be published in public interest by Commissioner- section 152 of CGST Act read with section 158(3)(i) of CGST Act.

To ensure uniformity all over India, such publication shall be done by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.

If statistical return is not supplied, penalty can be imposed under section 124 of CGST Act.

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