POWER TO COLLECT Information & BAR ON DISCLOSURE OF INFORMATION [SECTIONS 151 & 152]

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..... 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 in .....

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..... usand 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 .....

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