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of <h1>Section 158 AP GST Act: Public Servants Restricted from Disclosing Information, Exceptions for Prosecutions, Audits, and Public Interest.</h1> Section 158 of the Andhra Pradesh Goods and Services Tax Act, 2017, restricts the disclosure of information by public servants regarding statements, returns, accounts, or documents produced under the Act, except as specified in subsection (3). Exceptions include disclosures for prosecutions under certain laws, to government entities for implementing the Act, for civil court proceedings involving the government, for tax audits, inquiries into officer conduct, and for public interest publications. Additionally, disclosures may be made to authorized agencies for data management or to government officers for enforcing other laws.
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