Section 152 protects the confidentiality of information furnished under the information-return and information-calling powers.
Key points
- Under section 152(1) of the CGST Act, 2017, as amended from 01.01.2022, information given under section 150 or 151 may not be published without the consent of the person concerned in a manner enabling it to be identified, except for proceedings under the Act.
- The Commissioner may publish information relating to a class of taxable persons or transactions where desirable in the public interest (section 152(3)).
The provisions
152(1)–(3)Bar on disclosure of information
Statutory text
(1) No information 1[****]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 2[without giving an opportunity of being heard to the person concerned].
3[****]
(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.
* Enforced w.e.f. 1st July, 2017.
1. Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 120(a)(i) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for "of any individual return or part thereof".
2. Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 120(a)(ii) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021.
3. Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 120(a)(iii) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for
"(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."
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is information furnished to GST authorities confidential?
- Information under sections 150 and 151 cannot be published identifiably without consent, except for proceedings under the Act or class-level publication in the public interest (section 152 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The 2021 amendment removed the former sub-section (2), which limited use of such information to prosecution, and widened the permitted use to proceedings under the Act.