Section 133 of CGST Act - Liability of Officers and Certain Other Persons
Section 133 protects confidential GST information against wilful unauthorised disclosure by specified persons who obtain access to that information through statutory functions, information returns, or services connected with the common portal.
Text and meaning of Section 133
Section 133(1). The provision applies to a person engaged in the collection, compilation or computerisation of statistics under Section 151; an officer of central tax having access to information specified under Section 150(1); and a person engaged in providing services on the common portal or an agent of the common portal.
If such a person wilfully discloses information, or the contents of a return furnished under the Act or Rules, otherwise than in execution of the relevant statutory duties or for prosecution of an offence under the CGST Act or another law in force, the penal consequence under Section 133(1) may apply.
Punishment: imprisonment for a term which may extend to six months, or fine which may extend to Rs. 25,000, or both.
Who can be liable under Section 133?
The section is directed at persons who receive or can access protected GST information because of their official, statutory, technical or portal-related role. It is not a general penalty for every disclosure by every taxpayer. The statutory requirement that the disclosure be wilful is important.
| Covered category | Connection with information |
|---|---|
| Person connected with statistics | Collection under Section 151, or compilation or computerisation of those statistics. |
| Officer of central tax | Access to information specified under Section 150(1). |
| Common portal service provider or agent | Access arising from providing services on, or acting for, the common portal. |
When disclosure is permitted
Section 133 does not criminalise a disclosure made in the execution of the duties contemplated by the relevant provisions. It also preserves disclosure for the purpose of prosecution for an offence under the CGST Act or any other Act for the time being in force. The provision should therefore be read together with the statutory rules governing confidentiality and disclosure, including Section 152 - Bar on disclosure of information.
Prior sanction for prosecution under Section 133(2)
Sub-section (2) creates a prosecution safeguard. A Government servant cannot be prosecuted for an offence under Section 133 without the previous sanction of the Government. A person who is not a Government servant cannot be prosecuted without the previous sanction of the Commissioner.
Related CGST provisions
Section 150 deals with the obligation of specified persons to furnish information returns. Section 151 concerns the power to collect statistics. Section 152 restricts disclosure of information obtained under specified provisions. Section 133 supplies a penal consequence for the particular wilful disclosures described in that section.
Practical points
For Section 133, the identity and role of the accused, the nature and source of the information, whether the disclosure was wilful, whether it fell outside permitted statutory purposes, and whether the prescribed previous sanction was obtained are central statutory questions. The exact facts and the law applicable on the relevant date should be checked before relying on the provision in a proceeding.
Official GST resources
For the current Central GST legislation, notifications, rules and departmental material, refer to the official CBIC GST resources and India Code. Because GST legislation may be amended, the statutory text and relevant notifications applicable to the period in dispute should be verified from official sources.