https://www.taxtmi.com/article/detailed?id=13794 Section 133 addresses officer liability under GST, extending to government and non-government persons and applying to IGST and UTGST. An offence is an act or omission punishable by law, distinct from prosecution, and modern statutory definitions qualify when acts are punishable under special or local laws. Section 133 covers prosecution for willful disclosure of return contents outside duties, willful disclosure by central officers with access to information returns, and willful disclosure by common portal providers or their agents. en-us Thu, 13 Mar 2025 08:40:09 +0530 Thu, 13 Mar 2025 08:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13794 Section 133 addresses officer liability under GST, extending to government and non-government persons and applying to IGST and UTGST. An offence is an act or omission punishable by law, distinct from prosecution, and modern statutory definitions qualify when acts are punishable under special or local laws. Section 133 covers prosecution for willful disclosure of return contents outside duties, willful disclosure by central officers with access to information returns, and willful disclosure by common portal providers or their agents. Articles Goods and Services Tax - GST Thu, 13 Mar 2025 08:40:09 +0530 https://www.taxtmi.com/article/detailed?id=13794