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<h1>Section 132 of Jharkhand GST Act 2017: Penalties for Tax Evasion, False Invoicing, and Obstructing Officials</h1> Section 132 of the Jharkhand Goods and Services Tax Act, 2017, outlines punishments for various tax-related offenses. These include supplying goods or services without invoices, issuing invoices without actual supply, evading tax, falsifying records, obstructing officials, and more. Penalties vary based on the amount of tax evaded, with imprisonment terms ranging from six months 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 tax, wrongly availed input tax credit, or refunds under related GST Acts.