CGST Section 152: Bar on Disclosure of Information

Provisions under Section 152 of the CGST Act 2017 relating to “Bar on Disclosure of Information”:

Section 152: Bar on Disclosure of Information (CHAPTER XXI: MISCELLANEOUS) [*1]

(1) No information [*2(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 [*2(a)(ii)].

(2) [*2(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.

Notes (History of Amendments in Bare Text):

1. CGST Section 152 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. 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. Please refer Notification dated 12/04/2017 for text thereof before omission.