SEO Sai Gr. Hosp.
209032 Points
Joined July 2016
In short, As per Sec. 151 of CGST act..... 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.
I.e. he can ask for any information from the dealer. OR Power to collect statistics
& as per sec. 150 of the act, the dealer .... who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed.
i.e. will provide the information or Obligation to furnish information return