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of <h1>Section 132: Criminal penalties for GST offences including false invoicing, evading tax, fraudulent ITC, non-remittance, and repeat convictions</h1> Section 132 prescribes penal consequences for specified GST offences-including supplying without invoicing to evade tax, issuing false invoices to wrongfully claim ITC or refunds, fraudulently availing ITC, collecting tax but not remitting within three months, falsifying records, dealing in confiscatable goods, and related attempts or abetments-with imprisonment and fines based on evaded amounts. Evaded tax/false ITC/refund over Rs 5 crore attracts up to five years' imprisonment (cognizable, non-bailable); Rs 2-5 crore up to three years; Rs 1-2 crore for certain offences up to one year; lesser offences up to six months or fine. Repeat convictions attract harsher penalties. Prosecution follows prescribed GST investigation guidelines; courts may grant anticipatory bail subject to conditions.
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