Understanding GST Offences: Key Penalties and Prosecution Under Sections 122 and 132 of the CGST Act, 2017.

Offences under GST law involve breaches of the Central Goods and Services Tax (CGST) Act, 2017, and its associated rules. While the CGST Act does not define offences explicitly, it outlines them and their penalties. Section 122 addresses offences attracting penalties, taxes, and interest, applicable to both registered and registrable persons. Section 132 details offences subject to prosecution, based on severity. These provisions extend to State and Union Territories Goods and Service Laws and the Integrated Goods and Services Tax (IGST) Act, 2017, ensuring a comprehensive legal framework for addressing GST-related violations.