https://www.taxtmi.com/acts?id=23985 Section 132 creates criminal liability for specified offences such as supplying without invoices to evade tax; issuing invoices without supply to wrongfully avail input tax credit or refunds; availing input tax credit fraudulently; failure to remit collected tax within three months; falsifying financial records to evade tax; dealing in goods or services known to be liable to confiscation; and attempts or abetment of these offences, with penalties tiered by the amount of tax evaded, requirements for minimum imprisonment in specified cases, distinctions between cognizable/non-bailable and non-cognizable/bailable offences, and a requirement of prior sanction of the Commissioner. en-us Mon, 27 Mar 2017 17:16:44 +0530 Tue, 30 Sep 2025 17:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23985 Section 132 creates criminal liability for specified offences such as supplying without invoices to evade tax; issuing invoices without supply to wrongfully avail input tax credit or refunds; availing input tax credit fraudulently; failure to remit collected tax within three months; falsifying financial records to evade tax; dealing in goods or services known to be liable to confiscation; and attempts or abetment of these offences, with penalties tiered by the amount of tax evaded, requirements for minimum imprisonment in specified cases, distinctions between cognizable/non-bailable and non-cognizable/bailable offences, and a requirement of prior sanction of the Commissioner. Act-Rules GST Mon, 27 Mar 2017 17:16:44 +0530 https://www.taxtmi.com/acts?id=23985