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Disclosure of information required under section 141

Section 142 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 142 - 142. (1) No information of any individual return or part thereof, with respect .....

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lar taxpayer and no such information shall be used for the purpose of any proceedings under the provisions of the Act. (2) Except for the purposes of prosecution under the Act, or any other Act, no person who is not engaged in the collection of stati .....

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information or return under section 141,- (a) without reasonable cause fails to furnish such information or return as may by that section be required, or (b) willfully furnishes or causes to furnish any information or return which he knows to be fals .....

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subject to a maximum limit of one thousand rupees. (4) If any person engaged in connection with the collection of statistics under section 141 or compilation or computerization thereof willfully discloses any information or the contents of any return .....

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