Section 132 of CGST Act,2017 ? Punishment for certain offences


Section 132 of CGST Act,2017 ? Punishment for certain offences
Section 132 of CGST Act,2017 from bare act : ?
(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;

(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 utilization 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 non cognizable?and bailable.
(5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of?sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and?non-bailable.
(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.


CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIES??under GST. All these?sections from the CGST Act,2017 are available for your ready reference.
Section 122 😕Penalty for certain offences
Section 123 😕Penalty for failure to furnish information return
Section 124 :??Fine for failure to furnish statistics
Section 125 😕General Penalty
Section 126 😕General disciplines related to penalty
Section 127 😕Power to impose penalty in certain cases
Section 128 :??Power to waive penalty or fee or both
Section 129 😕Detention, seizure and release of goods and conveyances in transit
Section 130 😕Confiscation of goods or conveyances and levy of penalty
Section 131 😕Confiscation or penalty not to interfere with other punishments
Section 132 😕Punishment for certain offences
Section 133 😕Liability of?officers and?certain other persons
Section 134 😕Cognizance of?offences
Section 135 :??Presumption of culpable mental state
Section 136 😕Relevancy of?statements?under certain?circumstances
Section 137 😕Offences by companies
Section 138:?Compounding of offences


 


Ankita Khetan

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