Bar on disclosure of information, Section 152 of CGST Act, 2017
The below post explains about Bar on disclosure of information under section 152 of CGST Act,2017.
Section 152 of CGST Act, 2017 explains Bar on disclosure of information as below: (The amendments if any will also be updated here soon).
The extract of Section 152 of CGST Act,2017 quoted below:
152 Bar on disclosure of information
152. (1) No information of any individual return or part thereof with respect to any
matter given for the purposes of section 150 or section 151 shall, without the previous
consent in writing of the concerned person or his authorised representative, be published in
such manner so as to enable such particulars to be identified as referring to a particular person
and no such information shall be used for the purpose of any proceedings under this Act.
(2) Except for the purposes of prosecution under this Act or any other Act for the time
being in force, no person who is not engaged in the collection of statistics under this Act or
compilation or computerisation thereof for the purposes of this Act, shall be permitted to see
or have access to any information or any individual return referred to in section 151.
(3) Nothing in this section shall apply to the publication of any information relating to
a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is
desirable in the public interest to publish such information.
The above information clarifies about Bar on disclosure of information under section 152 of CGST Act,2017.
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