Confidentiality in GST audits: records may be used only for verification of levy or tax compliance, with written consent required. Confidentiality in GST audits requires auditors to preserve secrecy of sensitive information and to use records furnished only for verification of levy of GST or for verification of tax compliance, with any other use prohibited without the registered person's written consent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality in GST audits: records may be used only for verification of levy or tax compliance, with written consent required.
Confidentiality in GST audits requires auditors to preserve secrecy of sensitive information and to use records furnished only for verification of levy of GST or for verification of tax compliance, with any other use prohibited without the registered person's written consent.
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