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    <title>Liability of officers and certain other persons.</title>
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    <description>Provision establishes criminal liability for wilful disclosure of information obtained in connection with GST statistical collection, access to specified tax information, or provision/agency of services on the common portal, punishable by imprisonment up to six months or fine up to twenty five thousand rupees or both; prosecution of Government servants requires prior sanction of the Government and prosecution of non Government servants requires prior sanction of the Commissioner.</description>
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      <title>Liability of officers and certain other persons.</title>
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      <description>Provision establishes criminal liability for wilful disclosure of information obtained in connection with GST statistical collection, access to specified tax information, or provision/agency of services on the common portal, punishable by imprisonment up to six months or fine up to twenty five thousand rupees or both; prosecution of Government servants requires prior sanction of the Government and prosecution of non Government servants requires prior sanction of the Commissioner.</description>
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