https://www.taxtmi.com/acts?id=23985 Section 132 of the Central Goods and Services Tax Act, 2017 prescribes punishment for specified GST offences involving tax evasion, wrongful input tax credit, fraudulent refunds, false records, and dealings in goods or services known to be in contravention of the Act. Punishment varies by the amount involved and the offence category, ranging from imprisonment up to five years with fine to imprisonment up to six months, or fine, or both. Most offences are non-cognizable and bailable, while the most serious invoice-related and tax non-payment offences are cognizable and non-bailable. Prosecution requires the previous sanction of the Commissioner. en-us Mon, 27 Mar 2017 17:16:44 +0530 Fri, 26 Jun 2026 12:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23985 Section 132 of the Central Goods and Services Tax Act, 2017 prescribes punishment for specified GST offences involving tax evasion, wrongful input tax credit, fraudulent refunds, false records, and dealings in goods or services known to be in contravention of the Act. Punishment varies by the amount involved and the offence category, ranging from imprisonment up to five years with fine to imprisonment up to six months, or fine, or both. Most offences are non-cognizable and bailable, while the most serious invoice-related and tax non-payment offences are cognizable and non-bailable. Prosecution requires the previous sanction of the Commissioner. Act-Rules GST Mon, 27 Mar 2017 17:16:44 +0530 https://www.taxtmi.com/acts?id=23985