Section 132 - Punishment for certain offences

Tax evasion under GST attracts imprisonment and fines, with certain offences cognizable and non-bailable and prior sanction required for prosecution.

The section enumerates offences under the GST regime-including supply without invoice, issuance of invoices without supply, wrongful availment or utilisation of input tax credit, collection without remittance, falsification of records, obstruction of officers, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, supplying false or withheld information, and attempts or abetment-and prescribes tiered imprisonment and fines linked to the amount of tax, input tax credit or refund involved. Certain higher-tier offences are subject to a minimum imprisonment term unless reasons are recorded; specified offences are cognizable and non-bailable; prior sanction of the Commissioner is required for prosecution.