Unauthorized disclosure of protected GST information is criminalised, with prosecution subject to prior sanction requirements. Section 133 penalises wilful disclosure of protected GST information by persons involved in statistics collection, State tax officers with access to specified information, common portal service providers and agents, unless disclosures are in execution of duties or for prosecution; breaches attract imprisonment, fine, or both. Sub section (2) requires prior sanction for prosecution: Government servants need Government sanction and non Government servants need the Commissioner's sanction.