DISCLOSURE OF INFORMATION UNDER MODEL GST ACT, 2016

[DR.MARIAPPAN GOVINDARAJAN]

Power to collect statistics

Section 141 of the Model Goods and Services Act, 2016 (‘Act’ for short) gives powers to the Commissioner to collect information for the purposes of the better administration of the Act. Section 141(1) provides that the Commissioner considers that it is necessary so to do, may by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with the Act.   Such notification may be issued even by any person authorized by the Commissioner.  Section 141 (2) provides that upon such notification, the Commissioner or any person authorized by him 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 141(3) provides that the form in which the persons to whom or, the authorities to which such information or returns should be furnished, the particulars which they should contain and the intervals in which such information of returns should be furnished, shall be as may be prescribed.

Consent

Section 142 provides for disclosure of information required under Section 141.  Section142 (2) provides that any information of any individual return or part thereof, with respect to any matter given for the purposes of under Section 141. Shall be published only with the previous consent in writing of the taxpayer or person or his authorized in such manner as to enable any particulars to be identified as referring to a particular tax payer.   No such information shall be used for the purpose of any proceedings under the provisions of the Act.

No access of information

Section 142 (2) provides that no person who is not engaged in the collection of statistics under the Act or of compilation or computerization thereof for the purposes of the Act shall be permitted to see or have access to any information or any individual return. This provision is exempted if it is for the purposes of prosecution under this Act.

Penalty

Section 142 (3) provides that if any person, who is required to furnish any information or return-

• without reasonable cause fails to furnish such information or return ;
• willfully furnishes or causes to furnish any information or return which he knows to be false,

he shall, on conviction, be punished with fine which may extend to ₹ 100/-.  In case of a continuing offence, a further fine which may extend to ₹ 100/- for each day after the first day during which the offence continues may be imposed subject to a maximum limit of ₹ 1,000/-.

Punishment

Section 142 (4) provides that if any person willfully discloses any information or the contents of any return given or made, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under the Act or under any other Act, he shall, on conviction, be punished with imprisonment for a term which may extend to 6 months or with fine which may extend to ₹ 1000/- or with both.  No prosecution shall be instituted except with the previous sanction of the Central Government or State Government.

Exemption to publication of information

Section 142 (5) provides that nothing in Section 142 shall apply to the publication of any information relating to a class of dealers or class of transactions, if in the opinion of the competent authority, it is desirable in the public interest, to publish such information.

Confidentiality

Section 148(1) provides that all particulars contained in any statement made, return furnished or accounts or documents produced or in any record of evidence given in the course of any proceeding or in any record of any proceeding under the Act shall be treated as confidential. Section 148(2) provides that any GST officer shall not be required to produce such information or to give evidence before the Court.

Non application for disclosure

Section 148(4) provides that nothing in Section 148 shall not apply to the disclosure of-

• any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988 or any other law for the time being in force; or
• any such particulars to the Central Government or State Government or to any person acting in the execution of this Act, for verification of such particulars or for the purposes of carrying out the object of the Act; or
• any such particulars when such disclosure is occasioned by the lawful employment under the Act or any process for the service of any notice or the recovery of any demand; or
• any such particulars to a Civil Court or Tribunal constituted under any Central law in any suit or proceeding, to which the Government or any authority under the Act is a party, which relates to any matter arising out of any proceeding under the Act or under any other law for the time being in force authorizing any such authority to exercise and powers there under; or
• any such particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by the Act; or
• any such particulars, where such particulars are relevant for the purpose of any inquiry into the conduct of GST law officer, to any person or persons appointed as an Inquiry Officer under any relevant law; or
• any such particulars, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or
• any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or
• any such particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under the Act against a practicing advocate, tax practitioners, a practicing cost accountant, a practicing chartered accountant, a practicing company secretary to the authority empowered to take disciplinary action against the members practicing the profession of a legal practitioner, cost accountant, chartered accountant or company secretary, as the case may be; or
• any such particulars to any agency appointed for the purposes of data entry on any authorized system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars;
• any such particulars to an officer of the Central Government or any State Government as may be necessary for the purposes of any other law in force in India; and
• any information relating to any class of taxpayers or class of transactions for publication, if, in the opinion of the Competent Authority, it is desirable in public interest, to publish such information.

Punishment

Section 148(3) provides that if any GST officer discloses any of the particulars, he shall, on conviction, be punished with imprisonment which may extend to 6 months or with fine or with both.  No prosecution shall be instituted except with the previous sanction of the Central Government or the State Government, as the case may be.