Unauthorized disclosure of GST information is criminalised, with sanctions and prior-sanction requirements for prosecution. Persons involved in GST statistical collection, compilation, State tax officers with access to specified information, common portal service providers and ... Summary
Unauthorized disclosure of GST information is criminalised, with sanctions and prior-sanction requirements for prosecution.
Persons involved in GST statistical collection, compilation, State tax officers with access to specified information, common portal service providers and agents are prohibited from wilfully discloses information or return contents except in execution of duties or for prosecution; unauthorized disclosure is punishable by imprisonment or fine. Prosecution of Government servants requires previous sanction of the Government, and prosecution of non-government servants requires previous sanction of the Commissioner.
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