Confidentiality of GST returns preserved, with statutory exceptions permitting disclosure for enforcement, audit, and authorised government use. Particulars in statements, returns, accounts, documents or records of evidence under the Act shall not be disclosed and officers cannot be compelled to produce or give evidence in respect of those particulars, except where disclosure is authorised for prosecution, government implementation of the Act, lawful service or recovery processes, civil proceedings involving the Government, audit of tax receipts or refunds, inquiries into officer conduct, intergovernmental tax purposes, exercise of lawful powers under other laws, professional disciplinary inquiries, contracted automated-system operators bound by confidentiality, or Commissioner-authorised publication of class-level information.