Sec 133 of CGST Act, 2017Liability of officers and certain other persons
The below post explains about Liability of officers and certain other persons under section 133 of CGST Act,2017.
Section 133 of CGST Act, 2017 explains Liability of officers and certain other persons as below: (The amendments if any will also be updated here soon).
The extract of Section 133 of CGST Act,2017 quoted below:
133 Liability of officers and certain other persons.
133. 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
The above information clarifies about Liability of officers and certain other persons under section 133 of CGST Act,2017.
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