Sec 132 of CGST Act, 2017 Punishment for certain offences

 

 

Punishment for certain offence, Section 132 of CGST Act, 2017

 

The below post explains about Punishment for certain offences under section 132 of CGST Act,2017.

 

Section 132 of CGST Act, 2017 explains Punishment for certain offences as below: (The amendments if any will also be updated here soon).

 

The extract of Section 132 of CGST Act,2017 quoted below:

 

132 Punishment for certain offences

 

132. (1) Whoever commits any of the following offences, namely: —

(a) supplies any goods or services or both without issue of any invoice, in

violation of the provisions of this Act or the rules made thereunder, with the intention

to evade tax;

Sec 132 of CGST Act, 2017 Punishment for certain offences(b) issues any invoice or bill without supply of goods or services or both in

violation of the provisions of this Act, or the rules made thereunder leading to wrongful

availment or utilisation of input tax credit or refund of tax;
(c) avails input tax credit using such invoice or bill referred to in clause (b);

(d) collects any amount as tax but fails to pay the same to the Government

beyond a period of three months from the date on which such payment becomes due;

(e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund

and where such offence is not covered under clauses (a) to (d);

(f) falsifies or substitutes financial records or produces fake accounts or

documents or furnishes any false information with an intention to evade payment of

tax due under this Act;

(g) obstructs or prevents any officer in the discharge of his duties under this

Act;

(h) acquires possession of, or in any way concerns himself in transporting,

removing, depositing, keeping, concealing, supplying, or purchasing or in any other

manner deals with, any goods which he knows or has reasons to believe are liable to

confiscation under this Act or the rules made thereunder;

(i) receives or is in any way concerned with the supply of, or in any other manner

deals with any supply of services which he knows or has reasons to believe are in

contravention of any provisions of this Act or the rules made thereunder;

(j) tampers with or destroys any material evidence or documents;

(k) fails to supply any information which he is required to supply under this Act

or the rules made thereunder or (unless with a reasonable belief, the burden of proving

which shall be upon him, that the information supplied by him is true) supplies false

information; or
l) attempts to commit, or abets the commission of any of the offences mentioned

in clauses (a) to (k) of this section,

shall be punishable––

(i) in cases where the amount of tax evaded or the amount of input tax credit

wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred

lakh rupees, with imprisonment for a term which may extend to five years and with fine;

(ii) in cases where the amount of tax evaded or the amount of input tax credit

wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred

lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a

term which may extend to three years and with fine;

(iii) in the case of any other offence where the amount of tax evaded or the

amount of input tax credit wrongly availed or utilised or the amount of refund wrongly

taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees,

with imprisonment for a term which may extend to one year and with fine;

(iv) in cases where he commits or abets the commission of an offence specified

in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a

term which may extend to six months or with fine or with both.

(2) Where any person convicted of an offence under this section is again convicted of

an offence under this section, then, he shall be punishable for the second and for every

subsequent offence with imprisonment for a term which may extend to five years and with

fine.
(3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and

sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be

recorded in the judgment of the Court, be for a term not less than six months.
(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all

offences under this Act, except the offences referred to in sub-section (5) shall be noncognizable

and bailable.

(5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection

(1) and punishable under clause (i) of that sub-section shall be cognizable and nonbailable.

(6) A person shall not be prosecuted for any offence under this section except with the

previous sanction of the Commissioner.

Explanation. — For the purposes of this section, the term “tax” shall include the

amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund

wrongly taken under the provisions of this Act, the State Goods and Services Tax Act, the

Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act

and cess levied under the Goods and Services Tax (Compensation to States) Act.

 

The above information clarifies about Punishment for certain offences under section 132 of CGST Act,2017.  

 

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