Section 152 of CGST Act 2017: Bar on Disclosure of Information

Provisions under Section 152 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Bar on Disclosure of Information”:

Section 152 of CGST Act 2017: Bar on Disclosure of Information (CHAPTER XXI – MISCELLANEOUS)

(1) No information of any individual return or part thereof [text omitted from 01/01/2022: refer Note 1(a)(i)] 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 without giving an opportunity of being heard to the person concerned [text inserted from 01/01/2022: refer Note 1(a)(ii)].

(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. [sub-section (2) omitted from 01/01/2022: refer Note 1(b)]

(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.

Amendments History:

1. Amendments vide Section 120 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022:

(a) in sub-section (1),–

(i) the text ‘of any individual return or part thereof’ omitted;

(ii) after the text ‘any proceedings under this Act’, the text ‘without giving an opportunity of being heard to the person concerned’ inserted;

(b) sub-section (2) omitted.

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