Bar on disclosure of information

In force Act 12 of 2017 As on 17 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 2 provisions

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 152 of the Central Goods and Services Tax Act, 2017 deals with bar on disclosure of information. No information 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 part The Act was enacted on 12 Apr 2017.

(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].
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(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.
Section 152, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 2

Questions about Section 152

What does Section 152 of the Central Goods and Services Tax Act deal with?

Section 152 of the Central Goods and Services Tax Act is headed "Bar on disclosure of information". No information 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 part

How do I find court cases under Section 152 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 152, section 152 CGST Act, section 152 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 152 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 150 (Obligation to furnish information return), section 151 (Power to call for information), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 152 of the Central Goods and Services Tax Act enacted?

Section 152 of the Central Goods and Services Tax Act, cited as CGST Act 152, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.