Bar on disclosure of information [Section 152] - GST Ready Reckoner - GST

Bar on disclosure of information [ Section 152(1) ] No information of any individual return with respect to any matter given for the purpose of sections 150 or 151 shall, without the previous consent in writing of the concerned person or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular person Confidentiality [ Section 152(2) ] Except for the purposes of prosecution under this Act, or any other Act, 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 referred to in section 151. Exception reporting [ Section 152(3) ] No restriction shall apply to the publication of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest , to publish such information