GST confidentiality rules limit disclosure of taxpayer records, while allowing specific statutory exceptions for prosecution, audit, recovery, and public interest publication. Confidentiality of particulars contained in statements, returns, accounts, documents, evidence and records furnished or produced under the Central Goods and Services Tax Act is protected from disclosure by public servants, and courts are generally precluded from requiring officers to produce or give evidence regarding such particulars, subject to specified statutory exceptions. The permitted disclosures include prosecution, implementation of the Act, service of notice or recovery of demand, civil proceedings involving the Government or an authority under the Act, audit, inquiries into officers' conduct, assistance for levy or realisation of tax or duty, disciplinary matters concerning specified tax professionals, automated system support, disclosures required under other laws, and publication in the public interest.