Unauthorized disclosure of GST return information is penalised and prosecution requires prior sanction with criminal and fine consequences. Persons engaged in statistical collection, officers with access to specified tax information, common portal service providers and agents are prohibited from willfully disclosing information or return contents except in performance of duties or for prosecution; such disclosure is punishable by imprisonment, fine, or both, and prosecution requires prior sanction-Government sanction for Government servants and Commissioner sanction for others.