Section 133 of the Central Goods and Services Tax Act, 2017 deals with the liability of officers and certain other persons for unauthorised disclosure of GST information.
The provision is designed to protect the confidentiality of information collected or accessed under the GST law. It applies to specified persons who have access to GST information through statistical activities, access to information under Section 150, or services connected with the GST common portal.
Where such a person wilfully discloses information or the contents of a return otherwise than for the purposes permitted by Section 133, the person can face criminal punishment. The punishment may extend to six months’ imprisonment, a fine of up to ₹25,000, or both.
Section 133 also establishes a safeguard before prosecution can be initiated. If the accused is a Government servant, previous sanction of the Government is required. If the person is not a Government servant, previous sanction of the Commissioner is required.
What Is Section 133 of the CGST Act?
Section 133 is titled “Liability of officers and certain other persons.”
It is contained in Chapter XIX – Offences and Penalties of the CGST Act.
The provision has two sub-sections:
- Section 133(1) specifies the prohibited disclosure and the punishment.
- Section 133(2) specifies the prior sanction required before prosecution.
The section focuses on the unauthorised disclosure of information obtained through specified GST functions.
Purpose of Section 133
The GST system involves the collection and processing of substantial amounts of business and taxpayer information.
This can include information relating to:
- GST returns;
- turnover;
- taxable supplies;
- input tax credit;
- purchases and sales;
- business transactions;
- registration details;
- information collected for statistical purposes; and
- other information available through GST systems.
Some persons working with this information may have access to confidential taxpayer data because of their official or technical responsibilities.
Section 133 establishes a specific criminal consequence where covered persons wilfully disclose such information outside the purposes permitted by law.
What Does Section 133(1) Provide?
Section 133(1) covers certain categories of persons who may have access to GST information.
The provision identifies persons:
- engaged in connection with the collection of statistics under Section 151 or the compilation or computerisation of such statistics;
- officers of central tax having access to information specified under Section 150(1);
- persons engaged in connection with providing services on the common portal; and
- agents of the common portal.
If a person covered by the provision wilfully discloses information or the contents of a return furnished under the CGST Act or Rules, outside the permitted circumstances, Section 133(1) can apply.
Who Can Be Liable Under Section 133?
Section 133 is not limited only to ordinary GST officers.
Its wording covers several categories of persons who may have access to GST information.
1. Persons Connected With Collection of Statistics
Section 151 permits the collection of information or statistics relating to matters dealt with by or connected with the CGST Act.
A person engaged in the collection, compilation or computerisation of such statistics may therefore have access to taxpayer-related information.
If such a person wilfully discloses protected information outside the purposes permitted under Section 133, the provision can apply.
2. Officers of Central Tax
The provision also covers an officer of central tax who has access to information specified under Section 150(1).
Section 150 deals with the obligation of certain persons to furnish information returns.
Therefore, an officer who obtains access to information covered by the statutory framework can be subject to Section 133 if the information is wilfully disclosed in an unauthorised manner.
3. Persons Providing Services on the Common Portal
GST compliance depends heavily on the common portal and related technological infrastructure.
Section 133 therefore specifically covers persons engaged in connection with the provision of services on the common portal.
This is important because access to the GST technology infrastructure may provide access to sensitive taxpayer information.
4. Agents of the Common Portal
Section 133 also expressly includes an agent of the common portal.
Therefore, the confidentiality obligation is not limited to government employees. A person or entity performing relevant functions as an agent of the common portal may also fall within the scope of the provision.
What Does “Wilfully Discloses” Mean?
The word “wilfully” is important in Section 133.
The section does not simply state that every accidental or inadvertent disclosure automatically attracts the punishment.
It specifically addresses a person who wilfully discloses the information.
In practical terms, the provision is concerned with deliberate disclosure outside the circumstances permitted by the law.
For example, if a person with authorised access deliberately provides confidential GST return information to an unauthorised third party for a purpose unrelated to official duties, the conduct may fall within Section 133.
The actual application of the provision would depend on the evidence and circumstances of the particular case.
What Information Is Protected?
Section 133 refers to:
- any information, and
- the contents of any return furnished under the Act or Rules.
Therefore, the protection is not restricted only to one particular field of a GST return.
Depending on the circumstances, information may include taxpayer-related information obtained through the statutory mechanisms mentioned in Section 133.
The important question is whether the information falls within the scope of the provision and whether it was disclosed outside the permitted purposes.
When Is Disclosure Permitted?
Section 133(1) does not prohibit every disclosure of GST information.
It specifically allows disclosure where it is made:
- in execution of duties under the relevant provisions; or
- for the purposes of prosecution for an offence under the CGST Act or another law for the time being in force.
This distinction is important.
Official Disclosure
If a person discloses information while properly performing the duties assigned under the relevant provisions of the GST law, the disclosure is not prohibited merely because information has been shared.
Disclosure for Prosecution
The section also recognises disclosure for the purpose of prosecuting an offence under the CGST Act or another law.
Unauthorised Disclosure
A wilful disclosure outside these permitted circumstances can attract Section 133.
Example of Permitted Disclosure
Suppose an officer is required to use taxpayer information for performing a statutory GST function.
The officer accesses the information and communicates it to another authorised officer as part of the official process.
Such communication is connected with the execution of official duties.
It is therefore different from disclosing the same information to an unrelated person for a private purpose.
Example of Unauthorised Disclosure
Suppose a person working with GST information obtains access to a taxpayer’s return.
The person then intentionally shares details of that return with an unrelated third party who has no legal authority to receive the information.
If the disclosure is outside the person’s official duties and the other permitted purposes specified in Section 133, the conduct may attract the provision.
Penalty Under Section 133
Section 133(1) provides the following punishment:
| Type of punishment | Maximum |
|---|---|
| Imprisonment | Up to 6 months |
| Fine | Up to ₹25,000 |
| Both | Possible |
The statutory wording allows imprisonment, fine, or both.
The punishment is therefore not simply an administrative penalty under GST.
Section 133 creates an offence carrying criminal punishment.
Is the Fine Automatically ₹25,000?
No.
The section states that the person may be punished with a fine which may extend to ₹25,000.
Therefore, ₹25,000 is the maximum amount specified by the provision, not an automatic fixed fine in every case.
The actual punishment depends on the judicial process and circumstances of the case.
Section 133(2) – Requirement of Previous Sanction
Section 133(2) provides an additional procedural safeguard before prosecution.
It divides persons into two categories.
Government Servant
Where the person is a Government servant, prosecution for an offence under Section 133 requires the previous sanction of the Government.
Non-Government Person
Where the person is not a Government servant, prosecution requires the previous sanction of the Commissioner.
This means that prosecution under Section 133 cannot simply be initiated without satisfying the statutory sanction requirement.
Why Is Previous Sanction Required?
The sanction requirement provides an additional level of scrutiny before criminal prosecution is initiated under this particular provision.
For a Government servant, the law requires sanction from the Government.
For a person who is not a Government servant, the required sanction comes from the Commissioner.
This procedural requirement is separate from the question of whether the underlying conduct actually constitutes the offence.
Section 133 and Confidentiality of GST Information
Confidentiality is particularly important in GST because taxpayers submit significant amounts of commercial information to the tax administration.
For example, GST returns can contain information relating to:
- business turnover;
- outward supplies;
- taxable value;
- tax liability;
- input tax credit;
- purchases;
- business relationships; and
- other commercial information.
Unauthorised disclosure of such information can potentially expose businesses to commercial and privacy concerns.
Section 133 therefore forms part of the GST framework for controlling the use and disclosure of taxpayer information.
Section 133 and Section 150
Section 150 deals with the obligation to furnish information returns.
Section 133 specifically refers to information specified under Section 150(1) in relation to officers of central tax.
The two provisions therefore have an important relationship.
Section 150
Provides the statutory framework requiring certain persons to furnish information returns.
Section 133
Addresses wilful unauthorised disclosure of specified information by persons covered by Section 133.
In simple terms:
Section 150 → Furnishing information
Section 133 → Protection against specified unauthorised disclosure
Section 133 and Section 151
Section 151 concerns the power to call for information for statistical purposes.
The Commissioner may direct that statistics relating to matters dealt with by or connected with the GST law may be collected.
Section 133 covers persons engaged in the collection, compilation or computerisation of such statistics.
Therefore, Section 151 provides a mechanism for obtaining statistical information, while Section 133 establishes liability for specified wilful disclosure of information obtained through that process.
Section 133 and Section 152
Section 152 is another important provision concerning the bar on disclosure of information.
Section 152 contains broader restrictions concerning information obtained for the purposes of Sections 150 and 151 and provides safeguards concerning publication and use of such information. The current statutory framework also includes an opportunity-of-hearing requirement before specified information is used for proceedings under the CGST Act.
Section 133 and Section 152 should therefore be read together when studying confidentiality and disclosure of GST information.
👉 Read More → Section 135 – Presumption of culpable mental state
Basic Difference
| Provision | Main focus |
|---|---|
| Section 133 | Criminal liability for specified wilful unauthorised disclosure |
| Section 150 | Obligation to furnish information return |
| Section 151 | Power to call for information for statistics |
| Section 152 | Restrictions relating to disclosure/publication/use of information |
Section 133 and Section 70
Section 70 gives a proper officer power to summon persons to give evidence or produce documents during an inquiry.
Section 133 has a completely different purpose.
Section 70
Deals with obtaining evidence and documents during a GST inquiry.
Section 133
Deals with liability arising from specified unauthorised disclosure of GST information.
Therefore, a person receiving a summons under Section 70 is not committing an offence under Section 133 merely because information is provided pursuant to a valid summons.
The key issue under Section 133 is the wilful disclosure of protected information outside the permitted statutory purposes.
Section 133 and Section 132
Section 132 deals with punishment for certain offences, including specified tax evasion, wrongful input tax credit and other offences.
Section 133 is much narrower.
Section 132 primarily addresses specified offences committed in relation to GST transactions and compliance.
Section 133 addresses specified persons who wilfully disclose protected GST information without authorisation.
Therefore, the nature of the conduct covered by the two provisions is different.
Section 133 and Section 134
Section 134 deals with cognizance of offences under the CGST Act and the rules.
Section 133 identifies a specific offence and provides its punishment.
Section 134 deals with the circumstances under which a court can take cognizance of offences under the GST law.
Therefore:
Section 133 → Offence and punishment
Section 134 → Cognizance of GST offences
These provisions operate at different stages of the criminal-law framework.
Practical Example – GST Return Information
Suppose an employee or other covered person has authorised access to the GST return of a company.
The person intentionally sends the return to an unrelated individual who has no statutory or official reason to receive it.
If the disclosure is outside the person’s duties and outside the other permitted purposes in Section 133, the conduct can potentially attract the section.
The exact legal consequences would depend on the facts and evidence.
Practical Example – Disclosure During Official Duties
Suppose a GST officer accesses return information while carrying out an investigation or other statutory duty.
The officer shares the relevant information with another authorised officer for the purpose of carrying out that duty.
This is materially different from a private or unauthorised disclosure because the information is being used in execution of official duties.
Section 133 specifically recognises disclosure made in execution of the relevant duties.
Practical Example – Disclosure for Prosecution
Suppose information is required for prosecuting an offence under the GST law.
Section 133 specifically permits disclosure for the purposes of prosecution for an offence under the CGST Act or another law for the time being in force.
Therefore, a disclosure made for that statutory purpose is different from an unauthorised disclosure to a private person.
Practical Example – Common Portal Service Provider
A person involved in providing services connected with the GST common portal may have access to taxpayer-related information as part of the technical or operational function.
If that person deliberately discloses protected information outside the authorised purpose, Section 133 can become relevant.
The provision expressly includes persons engaged in connection with providing services on the common portal and agents of the common portal.
Does Section 133 Apply Only to Government Officers?
No.
Although officers of central tax are specifically covered, Section 133 also covers other categories, including:
- persons engaged in statistical collection, compilation or computerisation;
- persons engaged in providing services on the common portal; and
- agents of the common portal.
Therefore, the provision is broader than a simple disciplinary rule for government officers.
Does Section 133 Apply to Every GST Employee?
Not automatically.
The provision identifies specific categories of persons and specific circumstances involving access to information.
A person does not become liable under Section 133 merely because they work somewhere connected with GST.
The statutory conditions must be satisfied, including the relevant category of person, the nature of information and the wilful disclosure outside the permitted purposes.
Importance of the Word “Wilfully”
The requirement of wilful disclosure is central to Section 133.
For example, consider two situations:
Situation A: A person accidentally sends a document to the wrong email address.
Situation B: A person intentionally sends confidential GST return information to an unauthorised person.
These situations are factually different.
Section 133 specifically addresses a person who wilfully discloses the information.
Whether the statutory requirement is satisfied in a particular case depends on the evidence and circumstances.
What Should Persons Handling GST Data Do?
Persons who have authorised access to GST information should maintain strict confidentiality.
Practical safeguards include:
- access information only for authorised purposes;
- do not share taxpayer records with unauthorised persons;
- follow official data-security procedures;
- verify recipients before sending documents;
- avoid copying confidential information unnecessarily;
- maintain records where disclosure is part of official duties; and
- use information only for purposes permitted under law.
These practices help reduce the risk of unauthorised disclosure.
Importance for GST Technology and Service Providers
The GST system depends on technology infrastructure and common-portal services.
Section 133 expressly recognises that persons involved in providing services on the common portal or acting as agents of the common portal may have access to sensitive information.
The inclusion of these persons ensures that the confidentiality framework is not limited only to traditional government officers.
Section 133 – Key Conditions
For Section 133(1) to become relevant, the following elements should be examined:
1. Covered Person
The person must fall within one of the categories identified by the section.
2. Relevant Information
The person must have disclosed information or the contents of a return covered by the provision.
3. Wilful Disclosure
The disclosure must be wilful.
4. Outside Permitted Purposes
The disclosure must be otherwise than in execution of the relevant duties or for the purposes of prosecution as specified in the section.
5. Statutory Punishment
If the offence is established, the punishment can extend to six months’ imprisonment, a fine up to ₹25,000, or both.
Section 133 – Simple Comparison
| Situation | Section 133 relevance |
|---|---|
| Official use of information while performing statutory duties | Generally outside the prohibited disclosure |
| Disclosure for prosecution of an offence | Specifically permitted by the provision |
| Wilful disclosure to an unauthorised person | May attract Section 133 |
| Accidental disclosure | Must be examined against the statutory requirement of wilful disclosure |
| Government servant prosecution | Previous sanction of Government required |
| Non-government person prosecution | Previous sanction of Commissioner required |
Difference Between Section 133 and Section 152
| Basis | Section 133 | Section 152 |
|---|---|---|
| Main subject | Liability for specified unauthorised disclosure | Bar/restrictions concerning disclosure and use of information |
| Nature | Offence provision | Confidentiality and procedural safeguard |
| Key focus | Wilful disclosure by specified persons | Publication/use of information covered by Sections 150/151 |
| Consequence | Imprisonment/fine/both | Statutory restrictions and safeguards |
| Related provisions | Sections 150 and 151 | Sections 150 and 151 |
Section 152 should also be considered when analysing the broader GST confidentiality framework.
Difference Between Section 133 and Section 132
| Basis | Section 132 | Section 133 |
|---|---|---|
| Main focus | Specified GST offences | Unauthorised disclosure of information |
| Persons covered | Persons committing specified offences | Specified persons with access to GST information |
| Nature of conduct | Tax evasion, wrongful ITC, false records and other specified conduct | Wilful disclosure of protected information |
| Punishment | Varies according to offence and statutory provisions | Up to 6 months, fine up to ₹25,000, or both |
| Sanction | Section 132 has its own prosecution framework | Section 133(2) specifically requires prior sanction |
Section 133 and Taxpayer Confidentiality
Taxpayers provide information to the GST administration because the law requires them to comply with return filing, registration, information and other obligations.
The confidentiality framework is therefore important for maintaining proper administration of the tax system.
Section 133 specifically addresses one part of this framework by imposing criminal liability on covered persons who wilfully disclose information outside the permitted statutory purposes.
👉 Read More → Section 133 – Liability of officers and certain other persons
Important Points to Remember About Section 133
The major points of Section 133 are:
- Section 133 deals with the liability of officers and certain other persons.
- It is contained in Chapter XIX of the CGST Act.
- It protects specified GST information from unauthorised disclosure.
- It covers persons connected with the collection, compilation or computerisation of statistics under Section 151.
- It covers officers of central tax having access to information specified under Section 150(1).
- It covers persons engaged in providing services on the common portal.
- It covers agents of the common portal.
- The prohibited conduct is wilful disclosure.
- The disclosure must be outside the permitted statutory purposes.
- Disclosure in execution of relevant duties is recognised as an exception.
- Disclosure for prosecution of an offence is also recognised as an exception.
- The punishment can extend to six months’ imprisonment.
- The fine can extend to ₹25,000.
- The court may impose imprisonment, fine, or both, subject to the law.
- A Government servant cannot be prosecuted under Section 133 without previous sanction of the Government.
- A non-Government person cannot be prosecuted under Section 133 without previous sanction of the Commissioner.
- Section 133 should be read with Sections 150, 151 and 152.
- Section 133 is different from Section 70, which concerns summons during GST inquiries.
- Section 133 is also different from Section 132, which deals with specified GST offences.
- The provision focuses on confidentiality and the consequences of wilful unauthorised disclosure of specified GST information.
Conclusion
Section 133 of the CGST Act provides a specific legal mechanism for dealing with the wilful unauthorised disclosure of GST information by officers and certain other persons who have access to such information.
The provision covers persons involved in the collection, compilation or computerisation of statistics under Section 151, officers of central tax having access to information specified under Section 150(1), persons connected with providing services on the common portal and agents of the common portal.
The central requirement is that the disclosure must be wilful and must take place otherwise than in the execution of the relevant statutory duties or for the purposes of prosecution for an offence under the CGST Act or another applicable law.
Where Section 133(1) applies, the punishment can extend to six months’ imprisonment, a fine of up to ₹25,000, or both. The amount of ₹25,000 is the statutory maximum fine, not an automatic fixed penalty.
Section 133(2) also provides an important procedural safeguard. Prosecution of a Government servant requires the previous sanction of the Government, while prosecution of a person who is not a Government servant requires the previous sanction of the Commissioner.
The provision should be understood together with Sections 150, 151 and 152, which form part of the wider GST framework dealing with information collection, statistical information and restrictions on disclosure and use of taxpayer information.
For businesses and taxpayers, Section 133 is important because GST compliance involves the submission of commercially sensitive information. The section reinforces the principle that persons who receive access to such information through their GST-related functions must not wilfully disclose it outside the purposes authorised by law.
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