Section 152 of GST– Bar on disclosure of info Complete Details for GST Section 152 as per GST Act 20172017 In this GST Section you might discover all information for Bar on disclosure of info based on GST Act 2017 Detailed Analysis of GST Section 152 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this short article you may discover all details for GST Section 152 Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this post you might discover complete information relating to Section 152 of GST Act 2017– Bar on disclosure of info, gst all sections and definitions Now Check more details from below …
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Section 152 of GST– Bar on disclosure of details
Statutory arrangement
( 1 ) No details of any specific return or part thereof with regard to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the worried person or his authorised representative, be released in such manner so regarding enable such particulars to be recognized as describing a specific individual and no such information will be used for the function 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 taken part in the collection of data under this Act or compilation or computerisation thereof for the purposes of this Act, will be permitted to see or have access to any info or any private return referred to in section 151.
( 3 ) Nothing in this area shall use to the publication of any information connecting to a class of taxable persons or class of deals, if in the opinion of the Commissioner, it is preferable in the general public interest to publish such info.
Analysis and Updates
Introduction
This Section discusses about the method which the details obtained under Sections 150 and 151 needs to be dealt with.
Analysis
Any details obtained shall not be released so regarding allow any particulars to be identified as referring to a particular taxpayer, without the previous consent of the tax payer or his authorised agent. This authorization needs to be in composing. Further the info so gotten shall not be used for the purpose of any proceedings under this Act.
An individual who is not taken part in the collection of data under this Act or compliance or computerisation for the function of Act, will not be permitted to see or have access to any info or any specific return.
However, for the purpose of prosecution under the Act, or under any other Act, access to such info can be provided.
Any person who is engaged in connection with collection of stats under Section 151 or compilation or computerisation wilfully reveals any information or contents of any return under this Section, or otherwise in execution of his responsibilities will be punished with jail time or fine or both in regards to section 133.
Imprisonment for a term which may encompass 6 months or fine which might extend to ‘25000 or with both
Related arrangements
| Statute | Section/ Rule/ Form | Description |
| CGST | Section 150 | Obligation to file info return |
| CGST | Section 151 | Provisions for collection of statistics and filing of returns |
| CGST | Section 133 | Liability of officers & specific other individuals |
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