Section 158 CGST Act: Confidentiality Rules for GST Information, Exceptions for Disclosure in Specific Situations Explained

Section 158 of the CGST Act, 2017, mandates confidentiality of information provided by public servants, with specific exceptions allowing disclosure. Confidential information includes details from statements, returns, accounts, or evidence under the Act. Disclosures are permitted for prosecution, implementing the Act, serving notices, government-related court proceedings, tax audits, inquiries into GST officers' conduct, tax levies, lawful exercises of power, professional misconduct inquiries, data entry, compliance with other laws, and public interest. Section 158(2) prevents courts from compelling GST officers to disclose such information, except under the outlined exceptions in Section 158(3).