Confidentiality of taxpayer information restricted, with specified exceptions for prosecution, government use, audits and system operations.

The Meghalaya GST regime imposes a general rule of non disclosure for particulars in returns, statements, accounts, documents and records of proceedings and prevents courts from compelling officers to produce or testify about them, subject to specified exceptions permitting disclosure for prosecutions, government implementation, service of process and recovery, civil suits involving the Government, audit and inquiry purposes, tax collection by other governments, lawful exercise of statutory powers, disciplinary inquiries, contracted automated system operators bound by confidentiality, and publication of aggregated taxpayer information in the public interest.

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