Section 132
Punishment for certain offences
In force
Section 132. Punishment for certain offences.
(1) Whoever commits any of the following offences: supply of goods or services without issue of any invoice with intention to evade tax amounting to five hundred lakh rupees or more; issuance of any invoice without supply leading to wrongful ITC of five hundred lakh rupees or more; shall be punishable with imprisonment for a term which may extend to five years and with fine.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-132.html
- Source confidence: Pending verification
Quick facts
- Section
- 132
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0