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of <h1>Section 132 of CGST Act: Penalties for Tax Evasion and Fraud, Including Imprisonment and Fines for Offenders</h1> Section 132 of the Chhattisgarh Goods and Services Tax Act, 2017 outlines penalties for various tax-related offenses. These include supplying goods or services without invoices, issuing invoices without actual supply, evading taxes, and falsifying records. Penalties vary based on the amount of tax involved, with imprisonment terms ranging from six months to five years and fines. Repeat offenders face harsher penalties. Most offenses are non-cognizable and bailable, except for severe cases, which are cognizable and non-bailable. Prosecution requires the Commissioner's prior sanction. The term 'tax' includes evaded taxes, wrongly availed input tax credits, and refunds.
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