Chapter XIX - Offences and penalties
Section 133
Section 133: Liability of officers and certain other persons
Unauthorised wilful disclosure of protected GST return or information contents can expose specified officials and portal service personnel to punishment.
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Need advice on Section 133?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Key takeaways
Covered persons
The section covers those handling section 151 statistics, central tax officers with section 150 information access, and common-portal service personnel or agents.
Disclosure offence
Wilful disclosure outside duties or permitted prosecution purpose is the statutory trigger.
Prosecution sanction
A Government servant needs prior Government sanction; a non-Government servant needs prior Commissioner sanction.
Covered persons
The section covers those handling section 151 statistics, central tax officers with section 150 information access, and common-portal service personnel or agents.
Disclosure offence
Wilful disclosure outside duties or permitted prosecution purpose is the statutory trigger.
Prosecution sanction
A Government servant needs prior Government sanction; a non-Government servant needs prior Commissioner sanction.
Practical checklist
Do
- Identify the information source and the person’s role.
- Check whether disclosure was within official duties or prosecution.
- Verify the applicable prior sanction before prosecution.
Frequently asked questions
Is every disclosure by a portal worker automatically criminal?
No. Section 133 requires wilful disclosure outside the stated permitted purposes.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026