Amendment of section 132.
139. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),––
(a) clauses (g), (j) and (k) shall be omitted;
(b) in clause (l), for the words, brackets and letters “clauses (a) to (k)”, the words, brackets and letters “clauses (a) to (f) and clauses (h) and (i)” shall be substituted;
(c) in clause (iii), for the words “any other offence”, the words, brackets and letter “an offence specified in clause (b),” shall be substituted;
(d) in clause (iv), the words, brackets and letters “or clause (g) or clause (j)” shall be omitted.
Notes on Clauses:
Clause 139 of the Bill seeks to amend sub-section (1) of section 132 of the Central Goods and Services Tax Act so as to decriminalise offences specified in clauses (g), (j) and (k) of the said sub-section and to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the offences under the said Act, except for the offences related to issuance of invoices without supply of goods or services or both.
