DISCLOSURE OF INFORMATION UNDER MODEL GST ACT, 2016
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 7-3-2017
Power to collect statistics
Section 141 of the Model Goods and Services Act, 2016 ('Act' for short) gives powers to the Commissioner to collect information for the purposes of the better administration of the Act. Section 141(1) provides that the Commissioner considers that it is necessary so to do, may by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with the Act. Such notification may be issued even by any person authorized by the Commissioner. Section 141 (2) provides that upon such notification, the Commissioner or any person authorized by him in this behalf, may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected. Section 141(3) provides that the form in which
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the Act shall be permitted to see or have access to any information or any individual return. This provision is exempted if it is for the purposes of prosecution under this Act.
Penalty
Section 142 (3) provides that if any person, who is required to furnish any information or return-
* without reasonable cause fails to furnish such information or return ;
* willfully furnishes or causes to furnish any information or return which he knows to be false,
he shall, on conviction, be punished with fine which may extend to ₹ 100/-. In case of a continuing offence, a further fine which may extend to ₹ 100/- for each day after the first day during which the offence continues may be imposed subject to a maximum limit of ₹ 1,000/-.
Punishment
Section 142 (4) provides that if any person willfully discloses any information or the contents of any return given or made, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an
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to produce such information or to give evidence before the Court.
Non application for disclosure
Section 148(4) provides that nothing in Section 148 shall not apply to the disclosure of-
* any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988 or any other law for the time being in force; or
* any such particulars to the Central Government or State Government or to any person acting in the execution of this Act, for verification of such particulars or for the purposes of carrying out the object of the Act; or
* any such particulars when such disclosure is occasioned by the lawful employment under the Act or any process for the service of any notice or the recovery of any demand; or
* any such particulars to a Civil Court or Tribunal constituted under any Central law in any suit or proceeding, to which the Gove
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ulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under the Act against a practicing advocate, tax practitioners, a practicing cost accountant, a practicing chartered accountant, a practicing company secretary to the authority empowered to take disciplinary action against the members practicing the profession of a legal practitioner, cost accountant, chartered accountant or company secretary, as the case may be; or
* any such particulars to any agency appointed for the purposes of data entry on any authorized system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars;
* any such particulars to an officer of the Central Government or any State Government as may be necessary for the purposes of any other law in force in India; and
* any information relating to any class of taxpayers or class of transactions for publication, if, in th
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