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Punishment for certain offences.

Section 132 - West Bengal SGST - OFFENCES AND PENALTIES - GST - States - Section 132 - 132. (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 Ordinance 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 Ordinance, or the rules made thereunder leading t .....

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ecords or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Ordinance; (g) obstructs or prevents any officer in the discharge of his duties under this Ordinance; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under .....

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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 .....

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