Section 132 deals with subject of punishment for certain offences.

This section provides for imprisonment for certain offences.

Section 133(1)

Where

any person engaged in connection with the collection, compilation or computerisation of statistics u/s 151 or 

any officer of central tax having access to information specified u/s 150(1) or

any person engaged in connection with the provision of service on the common portal or the agent of common portal,

wilfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force,

he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to twenty-five thousand rupees, or with both.

Section 133(2)

Any person—

(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;

(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.