GST offence provisions narrowed by omitting certain clauses and restricting the scope of related offence references. Amendment of section 132 of the Central Goods and Services Tax Act narrows the offences covered in sub-section (1). Clauses (g), (j) and (k) are omitted, clause (l) is revised to cover only clauses (a) to (f) and (h) and (i), clause (iii) is restricted to an offence specified in clause (b), and clause (iv) omits references to clauses (g) and (j). The amendment comes into force with effect from 01-10-2023.
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Provisions expressly mentioned in the judgment/order text.
GST offence provisions narrowed by omitting certain clauses and restricting the scope of related offence references.
Amendment of section 132 of the Central Goods and Services Tax Act narrows the offences covered in sub-section (1). Clauses (g), (j) and (k) are omitted, clause (l) is revised to cover only clauses (a) to (f) and (h) and (i), clause (iii) is restricted to an offence specified in clause (b), and clause (iv) omits references to clauses (g) and (j). The amendment comes into force with effect from 01-10-2023.
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