Section 133 - Liability of officers and certain other persons of CGST ACT, 2017

                  133. (1) Where any person engaged in connection with the collection of statistics
under section 151 or compilation or computerisation thereof or if any officer of central tax
having access to information specified under sub-section (1) of section 150, or if any person
engaged in connection with the provision of service on the common portal or the agent of
common portal, wilfully discloses any information or the contents of any return furnished
under this Act or rules made thereunder otherwise than in execution of his duties under the
said sections or for the purposes of prosecution for an offence under this Act or under any
other Act for the time being in force, he shall be punishable with imprisonment for a term
which may extend to six months or with fine which may extend to twenty-five thousand
rupees, or with both.
                     (2) Any person—
                       (a) who is a Government servant shall not be prosecuted for any offence under
this section except with the previous sanction of the Government;
                       (b) who is not a Government servant shall not be prosecuted for any offence
under this section except with the previous sanction of the Commissioner

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