POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152] - GST Ready Reckoner - GST

..... Power to call for information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152] As per amendment in Section 151 lays down as under: Power to call for information lies with commissioner If the Commissioner considers necessary to do so, he may direct the information to be collected relating to any matter dealt with, by or in connection with the Act. It may be noted that the information can be collected only for the purpose of better administration of the Act. Upon such notification b .....

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POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION SECTIONS 151 & 152 - GST Ready Reckoner - GST

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..... 52(1) CGST Act No information of any individual return with respect to any matter given for the purpose of sections 150 or 151 shall, without the previous consent in writing of the concerned person or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular person Confidentiality As Per section 152(2) Except for the purposes of prosecution under this Act, or any other Act, no person who is not engaged in the collection of statis .....

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POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION SECTIONS 151 & 152 - GST Ready Reckoner - GST

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