Section 133 of CGST Act,2017 Liability ofofficers andcertain other persons

Section 133 of CGST Act,2017 Liability ofofficers andcertain other persons Section 133 of CGST Act,2017 from bare act : (1) Where any person engaged in connection with the collection of statisticsunder section 151 or compilation or computerization thereof or if any officer of central taxhaving access to information specified under sub-section (1) of section 150, or if any personengaged in connection with the provision of service on the common portal or the agent ofcommon portal, willfully discloses any information or the contents of any return furnishedunder this Act or rules made thereunder otherwise than in execution of his duties under thesaid sections or for the purposes of prosecution for an offence under this Act or under anyother Act for the time being in force, he shall be punishable with imprisonment for a termwhich may extend to six months or with fine which may extend to twenty-five thousandrupees, or with both. (2) Any person

(a) who is a Government servant shall not be prosecuted for any offence underthis section except with the previous sanction of the Government;

(b) who is not a Government servant shall not be prosecuted for any offenceunder this section except with the previous sanction of the Commissioner.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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