Punishment for certain offences Section 132 - GST Ready Reckoner - GST

..... t 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 the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill; (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; .....

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Punishment for certain offences Section 132 - GST Ready Reckoner - GST

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..... 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, Person(s) committing any of the offences mentioned at (a) to (l) above, shall be punishable: Sr. No Description of .....

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Punishment for certain offences Section 132 - GST Ready Reckoner - GST

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..... commission of an offence specified in clause (f): falsification of substitution of financial records or production of fake account or document) or clause (g): obstruction or prevention of any officer in the discharge of his duties under this Act; or clause (j)tampering with or destruction of any material evidence or documents; he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both Person convicted of an offence under this Act is again convict .....

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Punishment for certain offences Section 132 - GST Ready Reckoner - GST

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..... th in violation of the provisions of this Act, or the rules made thereunder leading to wrongfulavailment or utilisation of input tax credit or refund of tax; (c) Availing of input tax credit using the invoice or bill referred to in clause (b) or fraudulently availing input tax credit without any invoice or bill; (d) Collection of any amount as tax but failing to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; Except for these four o .....

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Punishment for certain offences Section 132 - GST Ready Reckoner - GST

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