Section 133 of GST – Liability of officers and certain other persons. Complete Details for GST Section 133 as per GST Act 2017. In this GST Section you may find all details for Liability of officers and certain other persons as per GST Act 2017. Detailed Analysis of GST Section 133 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 133. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. In this article you may find complete details regarding Section 133 of GST Act 2017 – Liability of officers and certain other persons, gst all sections and definitions. Now Check more details from below…..
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Section 133 of GST – Liability of officers and certain other persons
Statutory provision
(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerization 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, willfully 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.
Related provisions of the Statute:
| Section or Rule | Description |
| Section 150 | Obligation to furnish information return |
| Section 151 | Power to collect statistics |
Analysis and Updates
Introduction
This section casts duties & obligations on the officers of the Goods and Service Tax Laws to keep the information collected either from the statistical data collected by the Government or from the information furnished in the returns.
Analysis
Since the officers of the department are dealing with sensitive information, the secrecy and security of such information is of utmost importance. The officers who are dealing with the statistical data or data collected from the information returns, he has to maintain utmost secrecy of the same.
If the officer willfully discloses such information or contents by any reason other than by reason of his duties cast upon him under the Act, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to Rs 25,000 or both.
Further any prosecution under this section would be carried out with the prior sanction of the Government in case of prosecution of a Government Servant and with the sanction of Commissioner in case of others.
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