Commissioner Empowered to Collect Statistics Under CGST Act Sections 151 & 152; Confidentiality and Consent Required for Disclosure.

Sections 151 and 152 of the CGST Act, 2017, empower the Commissioner to collect statistics necessary for the Act's administration, allowing authorized individuals to request relevant information. Disclosure of individual returns is prohibited without consent, ensuring confidentiality. Such information cannot be used in proceedings under the Act, except for prosecution purposes. Access to this data is restricted to those involved in statistical collection or processing. However, the Commissioner may publish information about a class of dealers or transactions if deemed in the public interest.