Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 152 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Bar on disclosure of information under CGST Act 2017.
Recently, we have discussed in detail section 151 (i.e. Power to collect statistics) of CGST Act 2017. Today, we learn the provisions of section 152 of the CGST Act 2017. Complete Details of CGST Section 152 – Bar on disclosure of information. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 152 of CGST Act 2017
Section 152 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 152 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.
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.