Provisions under Section 152 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Bar on Disclosure of Information”, are as under:
Section 152 of CGST Act 2017: Bar on Disclosure of Information (CHAPTER XXI – MISCELLANEOUS)
(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.
Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.
|Section-wise/ Rule-wise Text of GST Acts/ Rules|
|CGST Act/ Definitions||CGST Rules|
|IGST Act/ Definitions||IGST Rules|
|UTGST Act/ Definitions||UTGST Rules|
We have recently started sharing updates using Telegram App. In case you are using the Telegram app, then please JOIN our Channel 'CA Club Updates', using the link below (from a device where you are already logged in to Telegram App):