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of <h1>Finance Bill 2023 amends section 132(1) of CGST Act, decriminalizes certain offences, raises prosecution threshold.</h1> Clause 139 of the Finance Bill, 2023, amends section 132(1) of the Central Goods and Services Tax Act. It removes clauses (g), (j), and (k), effectively decriminalizing certain offences. It also modifies clause (l) to reference clauses (a) to (f) and (h) and (i) instead of (a) to (k). Additionally, it changes clause (iii) to specify offences in clause (b) and omits references to clauses (g) and (j) in clause (iv). The amendment raises the prosecution threshold from one hundred lakh rupees to two hundred lakh rupees, except for invoice-related offences without actual supply.
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