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of <h1>Section 132 GST Act: Penalties for Fraudulent Invoicing, Tax Evasion, and Obstructing Tax Officers; Includes Imprisonment and Fines.</h1> Section 132 of the Rajasthan Goods and Services Tax Act, 2017 outlines penalties for various tax-related offences. These include supplying goods or services without invoices, issuing invoices without actual supply, fraudulent tax credit claims, non-payment of collected taxes, falsification of records, and obstruction of tax officers. Penalties vary based on the amount of tax evaded, with imprisonment ranging from six months to five years and fines. Repeat offenders face harsher penalties. Most offences are non-cognizable and bailable, except for serious violations. Prosecution requires prior sanction from the Commissioner, and 'tax' encompasses evaded taxes and wrongful claims under related GST laws.
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