Willful disclosure of protected tax information is an offence; prosecution requires prior sanction by Government or Commissioner.

Section 133 penalises wilful disclosure of information or the contents of any return obtained in the course of GST administration by persons involved in statistics collection, officers with access under section 150(1), common portal service providers, or agents. Such wilful disclosure, except when done in execution of duties or for prosecution, is punishable by imprisonment which may extend to six months, or by fine which may extend to twenty five thousand rupees, or by both. Prosecution requires prior sanction: Government servants need Government sanction and others need the Commissioner's sanction.

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