Amended and updated notes on section 152 of CGST Act, 2017. Detail discussion on provisions and rules related to bar on disclosure of information.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 152 of CGST 2017 provides for bar on disclosure of information.
Recently, we have discussed in detail section 151 (Power to collect statistics) of CGST Act 2017. Today, we learn the provisions of section 152 of Central GST Act 2017.
Section 152 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 152 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 152 |
| Section Name | Bar on disclosure of information |
| Updated 2025 Edition | GST Law Book PDF |
Section 152 of Central GST – Bar on disclosure of information1
Section 152 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 152(1) of CGST Act
Section 152(1): No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act [without giving an opportunity of being heard to the person concerned][1].
[1] Section 152(1) has been amended (inserted) w.e.f. 1st January, 2022 vide the Finance Act 2021 read with Notification No. 39/2021-Central Tax, S.O. 5328(E), dated 21.12.2021.
Section 152(2) of CGST Act
Section 152(2): Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151. [Omitted w.e.f. 1st January, 2022 vide the Finance Act 2021 read with Notification No. 39/2021-Central Tax, S.O. 5328(E), dated 21.12.2021.]
Effect of Omission of Section 152(2)
- The requirement of giving an opportunity of being heard before using collected information in proceedings was removed.
- Now, tax authorities can use such information directly in GST proceedings without prior notice or a hearing.
Impact on Taxpayers
- Stronger enforcement powers for GST authorities: They can initiate proceedings based on information collected without giving prior notice.
- Reduced procedural safeguard: Taxpayers no longer have a guaranteed opportunity to explain or dispute the data before it is used against them.
- Risk of ex-parte decisions: If a taxpayer is unaware of the proceedings, they might face penalties without an initial chance to respond.
Why Was It Omitted?
- To streamline tax enforcement and prevent delays caused by prior hearings.
- To allow authorities to act swiftly against tax evasion and non-compliance.
Conclusion
The omission of Section 152(2) gives more power to tax authorities, but it also increases the risk of unilateral actions against taxpayers. It underscores the importance of tax compliance and vigilance in responding to GST notices.
Section 152(3) of CGST Act
Section 152(3): Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.
- Section 152 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 152 of CGST Act
Explanation of CGST Section 152(1)
Section 152(1) of the Central Goods and Services Tax (CGST) Act, 2017 provides protection and confidentiality for information collected under Section 150 and Section 151 of the Act.
Key Points of Section 152(1):
- Confidentiality of Information
- Any data or information gathered for the purposes of Section 150 (Obligation to Furnish Information Return) or Section 151 (Power to Call for Information) cannot be published in a way that identifies a particular person.
- This ensures that sensitive financial or business details of individuals or companies are not disclosed publicly without consent.
- Written Consent Required
- The prior written consent of the concerned person or their authorized representative is mandatory before making such information public.
- Use in Proceedings
- If such information is to be used for any proceedings under the CGST Act, the person concerned must be given an opportunity of being heard.
- This protects taxpayers from unfair use of their information in legal or tax-related actions.
Objective of Section 152(1):
- Ensures taxpayer privacy and data security.
- Prevents misuse of financial or business information.
- Guarantees due process before using such information in legal proceedings.
In summary, Section 152(1) safeguards taxpayer data collected under Sections 150 & 151 by prohibiting its unauthorized publication or use in proceedings without giving the affected person a fair chance to respond.
Explanation of CGST Section 152(3)
Section 152 of the Central Goods and Services Tax (CGST) Act deals with the restriction on the disclosure of information by tax authorities. It ensures that confidential taxpayer data is not disclosed unless certain conditions are met.
Section 152(3) provides an exception to the general rule of confidentiality. It states that if the Commissioner believes that publishing certain information related to a class of taxable persons or a class of transactions is in the public interest, then such information can be made public.
Key Takeaways:
- Public Interest Exception: The clause allows for disclosure when it serves the public good, overriding the general confidentiality rule.
- Class-Based Disclosure: Instead of individual taxpayer details, it applies to broader categories (e.g., businesses in a particular industry or specific types of transactions).
- Commissioner’s Discretion: The decision to publish rests with the Commissioner, who must justify that disclosure is beneficial to the public.
Example Scenarios:
- Fraud Prevention: Publishing details of industries with high tax evasion risks.
- Market Awareness: Revealing trends in tax compliance to help businesses make informed decisions.
- Consumer Protection: Informing the public about fraudulent tax schemes or businesses misusing GST provisions.
This sub-section ensures a balance between confidentiality and transparency in taxation.