https://www.taxtmi.com/manuals?id=7693 Section 132 prescribes specific GST offences (invoice manipulation, wrongful ITC, tax collection non remittance, falsification and dealing in confiscatable goods) with graded imprisonment and fines tied to the scale of tax evaded and a statutory minimum term absent recorded reasons. Prosecution requires prior sanction of the Commissioner. Offences below specified thresholds are non cognizable and bailable; larger evasion amounts make offences cognizable and non bailable. Sections 133-137 address wrongful disclosure, prior sanction for prosecuting officials, rebuttable presumption of culpable mental state, relevance of summoned statements, and corporate and officer liability with a due diligence defence. en-us Tue, 25 Feb 2025 17:24:00 +0530 Wed, 05 Mar 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7693 Section 132 prescribes specific GST offences (invoice manipulation, wrongful ITC, tax collection non remittance, falsification and dealing in confiscatable goods) with graded imprisonment and fines tied to the scale of tax evaded and a statutory minimum term absent recorded reasons. Prosecution requires prior sanction of the Commissioner. Offences below specified thresholds are non cognizable and bailable; larger evasion amounts make offences cognizable and non bailable. Sections 133-137 address wrongful disclosure, prior sanction for prosecuting officials, rebuttable presumption of culpable mental state, relevance of summoned statements, and corporate and officer liability with a due diligence defence. Manuals GST Tue, 25 Feb 2025 17:24:00 +0530 https://www.taxtmi.com/manuals?id=7693