Section 152 – Bar on Disclosure of Information

Section 152 of the Central Goods and Services Tax Act, 2017 deals with the bar on disclosure of information furnished for the purposes of Section 150 or Section 151 of the CGST Act.

The provision is intended to protect information obtained by the GST authorities from being published in a manner that identifies a particular person without the required written consent. At the same time, Section 152 allows certain information relating to a class of taxable persons or class of transactions to be published where the Commissioner considers publication desirable in the public interest.

Section 152 is particularly important because GST administration involves the collection and processing of substantial business and transaction-related information. The section establishes restrictions on how information furnished for the purposes of Sections 150 and 151 may be published or used.

What Is Section 152 of the CGST Act?

Section 152 is titled “Bar on disclosure of information.”

The current provision contains two operative parts:

• Section 152(1) restricts publication or use of information furnished for the purposes of Section 150 or Section 151 in the manner specified by the provision.
• Section 152(3) provides an exception for publication of information relating to a class of taxable persons or a class of transactions when the Commissioner considers publication desirable in the public interest.

Section 152(2), which existed in the original framework, was omitted with effect from 1 January 2022 by the Finance Act, 2021. The same amendment also removed the reference to an “individual return or part thereof” from Section 152(1) and inserted an express requirement of an opportunity of being heard before information covered by the provision is used for proceedings under the CGST Act.

Purpose of Section 152

The basic purpose of Section 152 is to prevent information furnished for GST information-gathering purposes from being published in a way that identifies the particular person to whom the information relates without the required written consent.

The provision also recognises that GST authorities may sometimes need to use information for proceedings under the Act. The current Section 152(1) therefore specifically provides that such information shall not be used for proceedings under the CGST Act without giving an opportunity of being heard to the person concerned.

Thus, Section 152 balances two considerations:

1. protection against identifiable publication of information; and
2. legitimate use of information in GST proceedings subject to the statutory safeguard.

Connection Between Section 150, Section 151 and Section 152

To understand Section 152 properly, it is important to understand Sections 150 and 151.

Section 150 – Obligation to Furnish Information Return

Section 150 deals with information returns that specified persons may be required to furnish to the GST authorities.

Such information can relate to matters such as:

• registration records;
• statements of accounts;
• periodic returns;
• payment of tax;
• transactions involving goods or services;
• bank account transactions;
• electricity consumption;
• purchase, sale or exchange of goods or property; and
• other specified information.

Section 152 places restrictions on the publication or use of information furnished for the purposes of Section 150.

Section 151 – Power to Call for Information

Section 151 currently empowers the Commissioner or an authorised officer to direct any person to furnish information relating to any matter dealt with in connection with the CGST Act, within the time, form and manner specified in the order.

Section 152 also applies to information given for the purposes of Section 151.

Therefore, the basic sequence is:

Section 150 → Information return

Section 151 → Power to call for information

Section 152 → Restrictions on disclosure and use of that information

Section 152(1) – Restriction on Publication of Information

Section 152(1) provides that information with respect to a matter given for the purposes of Section 150 or Section 151 cannot, without the previous consent in writing of the concerned person or his authorised representative, be published in such a manner that the particulars can be identified as referring to a particular person.

This is the central protection provided by Section 152.

What Does “Identified as Referring to a Particular Person” Mean?

The concern under Section 152 is not simply whether information is published.

The provision specifically addresses publication that enables the particulars to be identified as relating to a particular person.

For example, suppose information furnished to GST authorities contains commercially sensitive transaction details of a particular business.

Publishing that information together with details that clearly identify the business could fall within the restriction contained in Section 152(1), unless the required written consent or another applicable statutory basis exists.

The provision therefore focuses on identifiable information.

Written Consent of the Concerned Person

Section 152(1) refers to the previous consent in writing of the concerned person or the person’s authorised representative.

This means that consent contemplated by the provision is not merely an informal verbal approval.

Where the statutory consent requirement applies, it must be obtained in writing before the information is published in the prohibited manner.

The provision therefore creates a specific protection for information that can be linked to an identifiable person.

Use of Information in GST Proceedings

The current Section 152(1) also provides that information covered by the provision shall not be used for the purpose of any proceedings under the CGST Act without giving an opportunity of being heard to the person concerned.

This is an important change from the original statutory wording.

The Finance Act, 2021 inserted the opportunity-of-hearing requirement with effect from 1 January 2022.

Why Is the Hearing Requirement Important?

Suppose information furnished for the purposes of Section 150 or 151 is proposed to be relied upon in GST proceedings against a person.

The person concerned must be given an opportunity to explain or respond before the information is used for such proceedings in the manner contemplated by Section 152(1).

This provides a procedural safeguard and allows the concerned person to address issues relating to the information before it is relied upon.

Section 152(2) – Omitted Provision

Section 152(2) was part of the original structure of the CGST Act.

It restricted access to information or individual returns referred to in Section 151 by persons who were not engaged in the collection of statistics or compilation/computerisation for GST purposes, subject to the statutory exception relating to prosecution.

However, this sub-section was omitted with effect from 1 January 2022 by the Finance Act, 2021.

This is important when reading older GST articles or older versions of the CGST Act.

An article reproducing the original Section 152(2) as though it were still operative would not reflect the current statutory structure.

Section 152(3) – Publication in Public Interest

Section 152(3) contains an important exception.

It provides that nothing in Section 152 applies to publication of information relating to:

• a class of taxable persons, or
• a class of transactions,

if, in the opinion of the Commissioner, it is desirable in the public interest to publish that information.

This means that Section 152 does not create an absolute prohibition against publishing GST-related information.

The restriction is directed particularly at information that identifies a particular person.

Publication of information concerning a class of persons or transactions may be permitted where the Commissioner considers such publication desirable in the public interest.

Example of Publication Relating to a Class of Transactions

Suppose GST authorities analyse a broad category of transactions and identify a pattern relevant to GST compliance.

The information may potentially be published at the level of a class of transactions, rather than identifying individual taxpayers, where the statutory conditions of Section 152(3) are satisfied.

For example, information may concern a broad category of transaction types rather than revealing the individual details of a particular taxpayer.

The purpose of the exception is to permit public-interest publication without turning Section 152 into an absolute restriction on all statistical or analytical information.

Example of Publication Relating to a Class of Taxable Persons

Similarly, information concerning a category or class of taxable persons may be published where the Commissioner considers it desirable in the public interest and the publication falls within Section 152(3).

The provision therefore distinguishes between:

Information identifying a particular person

and

Information relating to a class of persons or class of transactions.

This distinction is central to Section 152.

Section 152 and Confidential Business Information

GST information may contain commercially sensitive material.

For example, information may reveal:

• transaction volumes;
• business activity;
• financial information;
• customer or supplier relationships;
• transaction patterns;
• payment information; or
• other commercially relevant details.

Section 152 provides a statutory restriction against publishing information covered by Sections 150 and 151 in a manner that identifies it with a particular person without the required written consent, subject to the provisions of the Act.

Businesses should therefore understand the nature of information they provide to GST authorities and the statutory framework governing its use.

Section 152 Does Not Mean That GST Information Can Never Be Used

Section 152 should not be interpreted as an absolute confidentiality provision that prevents every use of information.

The section specifically addresses information given for the purposes of Sections 150 and 151 and establishes rules concerning:

• identifiable publication;
• consent;
• use in GST proceedings; and
• public-interest publication relating to classes of persons or transactions.

Therefore, the exact statutory context must always be considered.

Section 152 and Opportunity of Being Heard

The opportunity-of-hearing requirement is one of the important features of the current provision.

Where information covered by Section 152(1) is proposed to be used for proceedings under the CGST Act, the person concerned must be given an opportunity of being heard.

This does not mean that the person necessarily has a right to prevent every use of information.

Instead, the statutory requirement ensures that the person concerned is given an opportunity to present their explanation before the information is used for the relevant GST proceedings.

Section 152 and Privacy of Individual Information

The structure of Section 152 shows the importance of preventing identifiable information from being published without the required consent.

The protection is especially relevant where information supplied to GST authorities could otherwise be connected to a particular taxable person.

The law therefore draws a distinction between:

• publication that identifies an individual taxpayer; and
• publication relating to a class of taxable persons or transactions where the Commissioner considers it desirable in the public interest.

Section 152 and GST Data

GST administration depends heavily on information.

The tax system receives information through various mechanisms, including returns, information returns, records and other documents.

Sections 150 and 151 provide statutory mechanisms for obtaining information, while Section 152 places restrictions on certain publication and use of that information.

This creates a broader framework for the handling of information collected under the CGST Act.

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Difference Between Section 151 and Section 152

Provision	Main purpose
Section 151	Power to call for information
Section 152	Bar on disclosure of information

Section 151 gives the Commissioner or authorised officer power to require information.

Section 152 establishes restrictions concerning information given for the purposes of Section 150 or Section 151.

Therefore:

Section 151 = obtaining information

Section 152 = protecting and regulating disclosure/use of that information

Difference Between Section 152 and Section 158

Section 152 should also be distinguished from Section 158.

Section 152

Section 152 specifically concerns information given for the purposes of Section 150 or Section 151 and regulates its identifiable publication and use in GST proceedings.

Section 158

Section 158 deals more broadly with disclosure of information by a public servant and covers particulars contained in statements, returns, accounts, documents, evidence and records of proceedings under the CGST Act, subject to specified exceptions.

Therefore, the two provisions address different categories and circumstances of disclosure.

Section 158 is broader in its subject matter, while Section 152 is specifically linked to information furnished for Sections 150 and 151.

Difference Between Section 152 and Section 158A

Section 158A deals with consent-based sharing of information furnished by a taxable person.

It is therefore useful to distinguish it from Section 152.

Provision	Main focus
Section 152	Bar on disclosure of specified information
Section 158	Disclosure of information by a public servant
Section 158A	Consent-based sharing of information furnished by taxable person

Section 158A was subsequently inserted into the CGST Act and appears in the current statutory sequence after Section 158.

Difference Between Section 152 and Section 159

Section 159 deals with publication of information respecting persons in certain cases.

Section 152 generally restricts identifiable publication of information covered by Sections 150 and 151 without the required written consent, subject to its provisions.

Section 159, on the other hand, specifically empowers publication in certain circumstances where the Commissioner or authorised officer considers publication necessary or expedient in the public interest, subject to the conditions in that section.

Therefore, Section 152 should not be read independently of the other disclosure and publication provisions in Chapter XXI.

Section 152 and Public Interest

Public interest is specifically relevant under Section 152(3).

The Commissioner may publish information relating to a class of taxable persons or class of transactions when, in the Commissioner’s opinion, publication is desirable in the public interest.

This provision recognises that GST authorities may need to publish broader information for purposes such as:

• public awareness;
• compliance understanding;
• identifying transaction patterns;
• explaining tax administration issues; or
• other public-interest purposes.

However, the statutory language focuses on a class of taxable persons or transactions rather than automatically authorising publication of identifiable individual information.

Practical Example – Information Furnished Under Section 151

Suppose the Commissioner directs a business to furnish information relating to a particular category of transactions under Section 151.

The business provides the requested information.

If the information is later proposed to be published in a manner that enables the particulars to be identified as relating to that particular business, Section 152 becomes relevant.

The statutory requirements regarding written consent and use in proceedings must be considered.

Practical Example – Information Used in GST Proceedings

Suppose a person furnishes information pursuant to a direction under Section 151.

The GST authorities later propose to use that information in proceedings under the CGST Act.

Under the current Section 152(1), the person concerned must be given an opportunity of being heard before the information is used for such proceedings in the manner covered by the provision.

Practical Example – Class of Transactions

Suppose GST authorities compile information about a broad category of transactions and the Commissioner considers it desirable in the public interest to publish general information about that transaction class.

Section 152(3) permits publication of information relating to a class of transactions where the statutory condition regarding public interest is satisfied.

The provision does not require every individual transaction to be publicly identified.

Practical Example – Class of Taxable Persons

Suppose the GST administration analyses compliance patterns across a defined class of taxable persons.

If the Commissioner considers publication of information relating to that class desirable in the public interest, Section 152(3) provides an exception to the general restriction.

Again, the statutory distinction between a class of persons and information identifying a particular person is important.

Amendments to Section 152

Section 152 has undergone important changes since the original CGST Act.

The Finance Act, 2021, effective from 1 January 2022, made three particularly relevant changes:

1. It removed the words referring to an “individual return or part thereof” from Section 152(1).
2. It inserted the requirement that information cannot be used for proceedings under the CGST Act without giving the concerned person an opportunity of being heard.
3. It omitted Section 152(2).

These amendments should be kept in mind when comparing older versions of the CGST Act with the current provision.

Why Older Section 152 Articles Can Be Misleading

Many older GST explanations reproduce the original Section 152 without accounting for the amendments effective from 1 January 2022.

Such explanations may incorrectly present Section 152(2) as a current operative provision or omit the current opportunity-of-hearing requirement.

For a current understanding of Section 152, the amended statutory text should be used.

The current India Code listing also places Section 152 between the amended Section 151, “Power to call for information,” and Section 153.

Compliance Considerations for Businesses

Businesses that receive requests for information under Sections 150 or 151 should maintain proper records of:

• the information requested;
• the statutory provision under which it was requested;
• the date of the request;
• the information furnished;
• supporting documents;
• communications with the GST authorities; and
• any subsequent use or proceedings concerning that information.

This can help establish what information was provided and the circumstances in which it was furnished.

What Should a Taxpayer Do If Information Is Used in Proceedings?

If information furnished under Section 150 or 151 is proposed to be used in GST proceedings, the taxpayer should carefully examine:

1. What information was originally furnished.
2. Under which provision it was furnished.
3. Whether the information has been accurately understood.
4. Whether the information is being attributed to the correct person.
5. Whether the taxpayer has been given the opportunity of being heard required under Section 152(1).
6. Whether additional documents or clarification are necessary.
7. Whether the proposed proceedings involve other provisions of the CGST Act.

The taxpayer should preserve the original submission and supporting documents.

Section 152 – Important Points to Remember

The major points of Section 152 can be summarised as follows:

1. Section 152 is titled “Bar on disclosure of information.”
2. It concerns information given for the purposes of Section 150 or Section 151.
3. Section 150 deals with information returns.
4. Section 151 deals with the Commissioner’s or authorised officer’s power to call for information.
5. Section 152(1) restricts publication of covered information in a manner that identifies it with a particular person without the required previous written consent.
6. Consent may be given by the concerned person or the person’s authorised representative.
7. The current provision also states that such information shall not be used for proceedings under the CGST Act without giving the concerned person an opportunity of being heard.
8. Section 152(2) was omitted with effect from 1 January 2022.
9. The reference to an “individual return or part thereof” was also removed from Section 152(1) with effect from 1 January 2022.
10. Section 152(3) permits publication of information relating to a class of taxable persons or class of transactions when the Commissioner considers it desirable in the public interest.
11. Section 152 is different from Section 158, which deals with disclosure of information by a public servant.
12. Section 152 is also different from Section 158A, which deals with consent-based sharing of information furnished by taxable persons.
13. Section 152 should be read together with Sections 150 and 151 because those provisions establish the information-gathering framework to which Section 152 applies.
14. The section does not create an absolute prohibition on every form of GST information publication.
15. The distinction between identifiable individual information and information relating to a class of persons or transactions is central to the provision.

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Conclusion

Section 152 of the CGST Act provides an important statutory framework for controlling the disclosure and use of information furnished for the purposes of Sections 150 and 151.

The provision generally restricts publication of such information in a manner that enables the particulars to be identified as relating to a particular person without the previous written consent of that person or the person’s authorised representative. It also provides that such information cannot be used for proceedings under the CGST Act without giving the person concerned an opportunity of being heard.

At the same time, Section 152(3) recognises a public-interest exception. Information relating to a class of taxable persons or class of transactions may be published when, in the opinion of the Commissioner, such publication is desirable in the public interest. Therefore, the section does not prohibit every form of GST information publication.

The amendments effective from 1 January 2022 are particularly important for understanding the current provision. The Finance Act, 2021 removed the reference to an individual return or part thereof, inserted the opportunity-of-hearing safeguard and omitted Section 152(2).

For taxpayers and businesses, Section 152 is relevant because information furnished to GST authorities can contain commercially important details. Businesses should therefore maintain proper records of information supplied under Sections 150 and 151 and understand the statutory framework governing its publication and use.

Section 152 should be read together with Sections 150, 151, 158, 158A and 159 to understand the wider GST framework governing collection, disclosure, sharing and publication of information.

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