Section 133 of GST Act: Liability of officers and certain other persons

Amended and updated notes on section 133 of CGST Act, 2017. Discussion on provisions and rules related to liability of officers and certain other persons.

Amended and updated notes on section 133 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of officers and certain other persons.

Chapter XIX (Sections 122138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 133 of CGST 2017 provides for liability of officers and certain other persons.

Recently, we have discussed in detail section 132 (Punishment for certain offences) of CGST Act 2017. Today, we learn the provisions of section 133 of Central GST Act 2017.

Section 133 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 133 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIX
Chapter NameOffences and Penalties
Section No.133
Section NameLiability of officers and certain other persons
Updated 2024 EditionGST Law Book PDF

Section 133 of Central GST – Liability of officers and certain other persons1

Section 133 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 133(1) of CGST Act

Section 133(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.

Section 133(2) of CGST Act

Section 133(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
  1. Section 133 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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