Liability of officers and certain other persons
Section 133, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Section 133 makes officers and others who wrongfully disclose information or particulars liable to punishment.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,200 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/s. ABB India Limited v. Commercial Tax Officer and another
Read the judgment PDF →
M/s. ABB India Limited v. Commercial Tax Officer
Read the judgment PDF →
M/s. G. Krishna Reddy v. Deputy Commercial Tax Officer-1 and 3 Others
Read the judgment PDF →
M/s Isitva Steel Pvt Ltd v. Commercial Tax Officer and 3 others
Read the judgment PDF →
M/s Isitva Steel Pvt Ltd. v. Commercial Tax Officer
Read the judgment PDF →
M/s. Merugu Venkata Reddy v. The Commercial Tax Officer
Read the judgment PDF →
M/s. Merugu Venkata Reddy v. The Commercial Tax Officer
Read the judgment PDF →
M/s. Owens Corning Industries India Private Limited, v. The Commercial Tax Officer
Read the judgment PDF →
1 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India