https://www.taxtmi.com/acts?id=24700 Section 132(1) prescribes graduated punishments under the CGST/SGST regime: the longest imprisonment term and fine apply where tax evasion exceeds the highest statutory threshold or for repeat offenders; shorter imprisonment terms with fines apply for intermediate and lower evasion thresholds; false records, obstructing an officer, and tampering with records attract a distinct, shorter custodial term and fine. en-us Mon, 03 Apr 2017 16:44:35 +0530 Mon, 03 Apr 2017 16:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24700 Section 132(1) prescribes graduated punishments under the CGST/SGST regime: the longest imprisonment term and fine apply where tax evasion exceeds the highest statutory threshold or for repeat offenders; shorter imprisonment terms with fines apply for intermediate and lower evasion thresholds; false records, obstructing an officer, and tampering with records attract a distinct, shorter custodial term and fine. Act-Rules Bills Mon, 03 Apr 2017 16:44:35 +0530 https://www.taxtmi.com/acts?id=24700