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CMA Intermediate · Direct and Indirect Taxation · Computation of GST Liability

A person engaged in providing service on the common portal wilfully discloses the contents of a return otherwise than in execution of duties. Under section 133 of the CGST Act, 2017, which statement is correct? The person is not a Government servant.

The person is punishable with imprisonment up to six months or fine up to twenty-five thousand rupees, or both, and as a non-Government servant can be prosecuted only with the previous sanction of the Commissioner. Government sanction is needed only for Government servants.

  1. APunishable with imprisonment up to six months or fine up to Rs 25,000, or both; prosecution needs previous sanction of the CommissionerCorrect
  2. BPunishable with imprisonment up to six months and fine up to Rs 25,000 together; prosecution needs sanction of the Government
  3. CPunishable with imprisonment up to one year or fine up to Rs 25,000; no sanction required
  4. DPunishable only with fine up to Rs 25,000; prosecution needs sanction of the Commissioner

Explanation

Section 133(1) provides imprisonment up to six months or fine up to Rs 25,000, or both. Under 133(2)(b), a non-Government servant is prosecuted only with the Commissioner's previous sanction; Government sanction applies to Government servants.

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