Section 133 protects taxpayer information by punishing unauthorised disclosure by those who handle it.
Key points
- Under section 133(1) of the CGST Act, 2017 a person engaged in collecting statistics under section 151, an officer with access to information under section 150, or a person employed with the common portal service provider, who discloses such information without authority, is punishable with imprisonment up to six months, fine up to Rs. 25,000, or both.
- Prosecution of a government servant needs the Government's sanction, and of others the Commissioner's (section 133(2)).
The provisions
133(1)–(2)Liability of officers and certain other persons
Statutory text
(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.
* Enforced w.e.f . 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST officers disclose taxpayer data?
- Not without authority. Unauthorised disclosure of information obtained under sections 150 and 151 is punishable under section 133 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Disclosure permitted by the Act — for example, to other enforcement agencies under section 158 — is not an offence.