https://www.taxtmi.com/acts?id=23295 All particulars in statements, returns, accounts, documents, or records of evidence under the Act are confidential and GST officers cannot be compelled by courts to produce or testify about them. Unauthorized disclosure by an officer is punishable, subject to prior government sanction for prosecution. Enumerated exceptions permit disclosure for prosecutions, government verification and administration, service of process or recovery, civil suits involving the Government, audits, disciplinary inquiries, necessary intergovernmental tax purposes, contractual automated-system operations under confidentiality obligations, and publication of aggregated class-level taxpayer or transaction data when in the public interest. en-us Mon, 28 Nov 2016 12:22:55 +0530 Tue, 29 Nov 2016 12:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23295 All particulars in statements, returns, accounts, documents, or records of evidence under the Act are confidential and GST officers cannot be compelled by courts to produce or testify about them. Unauthorized disclosure by an officer is punishable, subject to prior government sanction for prosecution. Enumerated exceptions permit disclosure for prosecutions, government verification and administration, service of process or recovery, civil suits involving the Government, audits, disciplinary inquiries, necessary intergovernmental tax purposes, contractual automated-system operations under confidentiality obligations, and publication of aggregated class-level taxpayer or transaction data when in the public interest. Act-Rules Bill Mon, 28 Nov 2016 12:22:55 +0530 https://www.taxtmi.com/acts?id=23295