<h1>Three Arrested in Gurugram for Rs. 12.90 Crore GST Fraud Using Fake Invoices, Violating Section 132 CGST Act.</h1> The Directorate General of GST Intelligence in Gurugram has arrested three individuals for fraudulently claiming an input tax credit of Rs. 12.90 crore. The accused, associated with firms in New Delhi, allegedly used invoices from non-existent companies to claim credits on an invoice value of approximately Rs. 72 crore without receiving actual materials. This act constitutes an offense under Section 132 of the CGST Act, 2017, which is cognizable and non-bailable. The individuals were arrested and presented before the Metropolitan Magistrate in New Delhi, resulting in a 14-day judicial custody. Further investigations are ongoing.