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Question 17 - What is the punishment prescribed on conviction of any offence under the CGST/SGST Act? - Faq On GST (2nd Edition) Dated 31.3.2017Extract Q 17. What is the punishment prescribed on conviction of any offence under the CGST/SGST Act? Ans. The scheme of punishment provided in section 132(1) is as follows: Offence involving-- Punishment (Imprisonment extending to--) Tax evaded exceeding Rs. 5 crore or repeat offender250 lakh 5 years and fine Tax evaded between Rs. 2 crore and Rs. 5 crore 3 years and fine Tax evaded between Rs. 1 crore and Rs. 2 crore 1 years and fine False records Obstructing officer Tamper records 6 months
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