https://www.taxtmi.com/acts?id=30302 Section 132 defines offences including supply without invoice, issuance or use of invoices without supply causing wrongful availment or utilisation of input tax credit or refunds, collection of tax not paid to Government within the prescribed period, falsification or destruction of records, obstruction of officers, dealing in goods or services known to be liable to confiscation, supplying false information, tampering with evidence, and attempts or abetments; it prescribes tiered imprisonment and fines tied to amounts involved, makes certain offences cognizable and non bailable while others are non cognizable and bailable, requires prior sanction of the Commissioner for prosecution, and treats repeat convictions more severely. en-us Mon, 10 Jul 2017 11:13:04 +0530 Tue, 18 Jul 2017 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30302 Section 132 defines offences including supply without invoice, issuance or use of invoices without supply causing wrongful availment or utilisation of input tax credit or refunds, collection of tax not paid to Government within the prescribed period, falsification or destruction of records, obstruction of officers, dealing in goods or services known to be liable to confiscation, supplying false information, tampering with evidence, and attempts or abetments; it prescribes tiered imprisonment and fines tied to amounts involved, makes certain offences cognizable and non bailable while others are non cognizable and bailable, requires prior sanction of the Commissioner for prosecution, and treats repeat convictions more severely. Act-Rules GST - States Mon, 10 Jul 2017 11:13:04 +0530 https://www.taxtmi.com/acts?id=30302