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of <h1>Section 132: Penalties for GST Offenses Include Imprisonment, Fines, and Harsher Penalties for Repeat Offenders</h1> Section 132 of the Bihar Goods and Services Tax Act, 2017, outlines punishments for specific tax-related offenses. These include supplying goods or services without invoices, issuing invoices without actual supply, fraudulently availing input tax credits, and obstructing tax officers. Penalties vary based on the amount of tax involved, ranging from imprisonment up to five years and fines. Repeat offenders face harsher penalties. Certain offenses are cognizable and non-bailable, requiring prior sanction from the Commissioner for prosecution. The term 'tax' encompasses evaded taxes, wrongly availed input tax credits, and refunds under various GST-related acts.
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