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<h1>Sections 150 and 151 CGST Act: Confidentiality of furnished information; requires consent and right to be heard; allows aggregated publication</h1> Information furnished under sections 150 or 151 of the CGST Act is confidential and cannot be published in a way that identifies a person without that person's prior written consent, nor used in proceedings under the Act without first giving the person an opportunity to be heard. The provision does not prevent the Commissioner from publishing aggregated information about classes of taxable persons or transactions if deemed desirable in the public interest. Certain prior text about individual returns and access by non-statistical personnel has been omitted or amended by subsequent legislation.