Yes. In terms of the Section 133 the following persons would be liable for prosecution for the offences specified below:
| Persons liable for prosecution | Nature of offence | Prosecution |
| 1.Person engaged in connection with the collection of statistics under section 151
2.Person engaged in compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, 3.If 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, | The guilty person 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 |
(ICAI FAQ PUBLICATIONS 06-09-2017 Punishment for Certain Offences: FAQ NO. 30)