Sec 150 and sec 151 information

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

These two sections are used by the GST department to collect data from intermediaries and high-volume transaction entities, not for tax demands.

Section 150: Requires specified persons (banks, registrars, exchange platforms, real estate authorities) to file information returns about transactions of their clients or customers. The CBIC issues a separate notification listing who must file, what data, and in what format. If your business received a notice under Section 150, check which CBIC notification number is cited and whether your business category is covered.

Section 151: Gives the GST Commissioner the power to direct any person or class of persons to furnish statistical information about supplies, purchases, stocks, or turnover. This is an administrative data-collection provision. It does not create a tax demand or trigger scrutiny by itself.

Key distinction: A Section 150 notice is an obligation to submit data about others (your customers or transaction partners). A Section 151 direction asks for your own business data for policy purposes. In both cases, non-compliance can attract a penalty under Section 152, so respond within the time given.

For a detailed walkthrough of GST notice types and the right response process, this [GST compliance guide](https://taxgarden.in/services) covers what to do when the department asks for information.