Confidentiality of taxpayer information protects disclosures under the Act, subject to specified statutory and audit exceptions. All particulars in statements, returns, accounts, documents or records of evidence under the Act shall be treated as confidential, and GST officers cannot be compelled to produce or give evidence regarding such particulars; unauthorized disclosure by a GST officer is punishable and requires prior government sanction for prosecution, subject to specified exceptions permitting disclosure for prosecutions, verification by government or executing persons, lawful recovery and service processes, audits, disciplinary or inquiry purposes, contractual data processing arrangements, other statutory obligations, and publication of class-level information in the public interest.