Confidentiality of GST returns prevents disclosure without consent, allowing limited exceptions for prosecution and statistical use. Section 152 bars publication of any information from individual returns under sections 150 and 151 that would identify a person without prior written ... Summary
Confidentiality of GST returns prevents disclosure without consent, allowing limited exceptions for prosecution and statistical use.
Section 152 bars publication of any information from individual returns under sections 150 and 151 that would identify a person without prior written consent and prohibits use of such information in proceedings under the Act. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act, with an exception permitting disclosure for prosecution under this or other laws. The Commissioner may, in the public interest, publish aggregated information relating to classes of taxable persons or transactions.
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