Confidentiality of GST returns restricts publication and use without consent, with limited prosecution and aggregated-publication exceptions.

Information submitted under section 151 is confidential: individual returns or parts thereof shall not be published or used in proceedings without the prior written consent of the person concerned. Access is limited to those engaged in collection, compilation or computerization of statistics for the Act; others are barred except for prosecution purposes under this or any other law. The Commissioner may permit publication of information about a class of taxable persons or transactions when deemed desirable in the public interest.

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