https://www.taxtmi.com/acts?id=28769 Section 132 establishes criminal offences for specified GST misconduct-including invoice fraud, availing input tax credit on non-existent supplies, failure to remit collected tax, evasion, falsification of records, obstruction, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, and supplying false or withholding required information-punishable by graduated terms of imprisonment and fines tied to the quantum of tax evaded or wrongly claimed. Repeat convictions attract enhanced imprisonment, certain serious invoice/supply/credit offences are cognizable and non-bailable, most offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. en-us Sat, 01 Jul 2017 11:03:08 +0530 Wed, 19 Jul 2017 18:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28769 Section 132 establishes criminal offences for specified GST misconduct-including invoice fraud, availing input tax credit on non-existent supplies, failure to remit collected tax, evasion, falsification of records, obstruction, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, and supplying false or withholding required information-punishable by graduated terms of imprisonment and fines tied to the quantum of tax evaded or wrongly claimed. Repeat convictions attract enhanced imprisonment, certain serious invoice/supply/credit offences are cognizable and non-bailable, most offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. Act-Rules GST - States Sat, 01 Jul 2017 11:03:08 +0530 https://www.taxtmi.com/acts?id=28769