Amended and updated notes on section 133 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of officers and certain other persons.
Chapter XIX (Sections 122–138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 133 of CGST 2017 provides for liability of officers and certain other persons.
Recently, we have discussed in detail section 132 (Punishment for certain offences) of CGST Act 2017. Today, we learn the provisions of section 133 of Central GST Act 2017.
Section 133 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 133 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XIX |
| Chapter Name | Offences and Penalties |
| Section No. | 133 |
| Section Name | Liability of officers and certain other persons |
| Updated 2025 Edition | GST Law Book PDF |
Section 133 of Central GST – Liability of officers and certain other persons1
Section 133 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 133(1) of CGST Act
Section 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.
Section 133(2) of CGST Act
Section 133(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
- Section 133 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎
Notes on Section 133 of CGST Act
Explanation of CGST Section 133(1)
Section 133(1) of the Central Goods and Services Tax (CGST) Act, 2017 deals with the unauthorized disclosure of information obtained in the course of tax administration or processing of tax-related data.
Key Points:
- Who is Covered?
The provision applies to:- Any person engaged in the collection of statistics under Section 151.
- Any officer of central tax who has access to information under Section 150(1).
- Any person involved in providing services on the common portal (e.g., GST service providers or GSTN employees).
- Agents of the common portal.
- What is Prohibited?
- Wilful disclosure of any information or return contents furnished under the CGST Act or rules.
- Disclosure that is not authorized under the law, except when:
- It is in execution of official duties under Section 150 or 151.
- It is required for prosecution under this Act or any other prevailing law.
- Penalty for Violation:
If any of the covered persons discloses such information without authorization, they will face:- Imprisonment for up to six months, or
- Fine up to ₹25,000, or
- Both imprisonment and fine.
Objective of This Provision:
The intent behind Section 133(1) is to maintain confidentiality of taxpayer information and prevent misuse or unauthorized sharing of sensitive tax data. It ensures that government officials, service providers, or agents handling GST-related data follow strict protocols regarding data privacy.
Explanation of CGST Section 133(2)
Section 133(2) of the Central Goods and Services Tax (CGST) Act, 2017 provides safeguards for individuals who may be prosecuted under Section 133(1) for unauthorized disclosure of tax-related information.
Key Provisions of Section 133(2):
- Protection for Government Servants:
- If the accused person is a Government servant, they cannot be prosecuted for violating Section 133(1) without prior approval (sanction) from the Government.
- This ensures that public servants are not arbitrarily prosecuted without official review.
- Protection for Non-Government Persons:
- If the accused is not a Government servant (e.g., an employee of the GST Network (GSTN), a service provider managing the GST portal, or any other person handling tax-related data), they cannot be prosecuted without prior approval from the Commissioner.
- This ensures that private individuals or entities are also given a fair review before prosecution.
Objective of This Provision:
- Prevention of Harassment: The requirement of prior sanction acts as a safeguard against frivolous or malicious prosecutions.
- Ensuring Accountability: It ensures that only genuine cases of misconduct are prosecuted after due consideration by the Government (for government officials) or the Commissioner (for others).