Section 152 of CGST Act - Bar on Disclosure of Information
Section 152 of the Central Goods and Services Tax Act, 2017 protects identifiable information furnished for the purposes of Sections 150 and 151. It also restricts use of that information in GST proceedings unless the person concerned is first given an opportunity of being heard, while preserving a public-interest exception for information about classes of taxable persons or transactions.
Current law under Section 152
Section 152(1) - confidentiality and use of information: Information concerning a matter furnished for the purposes of Section 150 or Section 151 cannot, without prior written consent of the person concerned or that person's authorised representative, be published in a way that identifies the particulars as relating to a particular person.
The provision further bars use of such information for proceedings under the CGST Act unless an opportunity of being heard is given to the person concerned.
Section 152(3) - public-interest exception: The restriction does not prevent publication of information concerning a class of taxable persons or a class of transactions where, in the Commissioner's opinion, publication is desirable in the public interest.
The paragraphs above explain the operative provision in plain language. For authoritative statutory wording, use the official India Code source linked below.
What Section 152 means
The provision is a statutory confidentiality safeguard. Its focus is information supplied under the information-return framework of Section 150 and the Commissioner's power to call for information under Section 151. Identifiable particulars are not to be publicly disclosed merely because the information has entered the GST administration's records.
| Rule | Practical effect |
|---|---|
| Identifiable publication | Information covered by Section 152(1) should not be published so that it can be identified with a particular person unless prior written consent is obtained. |
| Use in GST proceedings | Covered information cannot be used for proceedings under the CGST Act without giving the concerned person an opportunity of being heard. |
| Aggregated or class information | Section 152 does not bar publication of information relating to a class of taxable persons or class of transactions when the Commissioner considers publication desirable in the public interest. |
Amendment effective from 1 January 2022
The Finance Act, 2021 materially changed Section 152 with effect from 1 January 2022. The words referring specifically to an "individual return or part thereof" were omitted from sub-section (1), and a safeguard requiring an opportunity of being heard before covered information is used in proceedings under the Act was inserted.
Former sub-section (2), which dealt with access to individual returns/information by persons not engaged in collection, compilation or computerisation of statistics, was omitted. Accordingly, reproducing the old three-subsection text without noting these amendments would not state the current Section 152 correctly.
Related provisions
Section 150 - Obligation to furnish information return
Section 150 creates the information-return framework for specified persons responsible for maintaining prescribed records or information. Section 152 protects information given for the purposes of this provision from identifiable publication, subject to its statutory terms.
Section 151 - Power to call for information
Section 151 presently empowers the Commissioner, or an officer authorised by the Commissioner, to direct any person by order to furnish information relating to a matter dealt with in connection with the CGST Act, within the time and in the form and manner specified. This provision was itself substituted with effect from 1 January 2022.
Why Section 152 matters
Sections 150 to 152 operate together: the Act can require or call for information, but Section 152 places safeguards around identifiable publication and use of that information. For taxpayers and other persons furnishing information, the hearing requirement in Section 152(1) is particularly relevant where the department proposes to rely upon covered information in proceedings under the CGST Act.
Official legal sources
For the controlling statutory text and amendment footnotes, refer to the Central Goods and Services Tax Act, 2017 on India Code. GST notifications, circulars, rules and departmental material are available through the CBIC GST portal.