Section 133 of The Central Goods and Services Tax Act, 2017
- (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.
Summary
- Section 133 punishes people working with tax data who willfully leak confidential taxpayer information.
- This applies to tax officers, people collecting statistics, and workers managing the common electronic portal.
- A government servant cannot be prosecuted under this section without the prior approval of the Government.
- A person who is not a government servant requires the prior approval of the Commissioner to be prosecuted.
Practical examples
FAQ
1. Can anyone immediately sue a government officer for leaking data under Section 133 of the GST law?
No, Section 133 of the GST law states that a government servant cannot be prosecuted without the previous sanction of the Government.
2. Does Section 133 of The Central Goods and Services Tax Act, 2017 apply to accidental data leaks?
No, Section 133 of The Central Goods and Services Tax Act, 2017 specifically punishes those who willfully disclose the information.
Test yourself
Q1.Under Section 133 of The Central Goods and Services Tax Act, 2017, what is the maximum fine for willfully disclosing taxpayer information?
Q2.Who must give permission to prosecute a non-government worker for a data leak under Section 133 of The Central Goods and Services Tax Act, 2017?
Q3.Under Section 133 of The Central Goods and Services Tax Act, 2017, how long is the maximum prison sentence for leaking tax return contents?
Q4.According to Section 133 of The Central Goods and Services Tax Act, 2017, when is disclosing information actually legal?