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Section 133 – Liability of officers and certain other persons under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 133 (Liability of officers and certain other persons) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 133 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Liability of officers and certain other persons under CGST Act 2017.

Recently, we have discussed in detail section 132 (i.e. Punishment for certain offences) of CGST Act 2017. Today, we learn the provisions of section 132 of the CGST Act 2017. Complete Details of CGST Section 133 – Liability of officers and certain other persons. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 133 of CGST Act 2017

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. In this note, you will learn detail of the provisions of section 133 of CGST Act 2017 read with Central GST Rules 2017.

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):

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.

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