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POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152] - GST Ready Reckoner - GSTExtract 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 being issued, the Commissioner, or any person authorized by the Commissioner in this behalf may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected. To be read with section 124 Fine for failure to furnish statistics. If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty-five thousand rupees. Bar on disclosure of information [ Section 152 ] As per amendment in Section 152(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 statistics under the Act or of compilation or computerization thereof for the purposes of the Act, shall be permitted to see or have access to any information or any individual return referred to in section 151. Exception reporting As per section 152(3) No restriction shall apply to the publication of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest , to publish such information
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