Categories: GSTGST Act/RuleGST ArticleLatest Tax News & UpdatesTax Article

Punishment Prescribed under Section 132(1) Under GST Law

Chart of Punishment Prescribed under Section 132(1) Under GST Law

Chart of Punishment Prescribed under Section 132(1)

Clause	Amount of Evasion (in Rupees.)	Particular	Term of Imprisonment
(i)	Above 5 Crore	The amount of tax evasion/ Wrongly availment/utilization of Input tax credit/ Refund	Imprisonment of a term which may extend to 5 Years and fine [minimum 6 months (Sec 132 (3)]
(ii)	Duty/Tax evasion Above 2 Crore but below 5 Crore	The amount of tax evasion/Wrongly availment/utilization of Input tax credit/ Refund	Imprisonment of a term which may extend to 3 Years and fine [minimum 6 months (Sec 132 (3)]
(iii)	Duty/Tax evasion Above 1 Cr but below 2 Crore	The amount of tax evasion/ Wrongly availment/utilization of Input tax credit/ Refund	Imprisonment of a term which may extend to to 1 Year with fine [minimum 6 months (Sec 132 (3)]
(iv)		Where one commits or abets the commission of offence specified in clause (f) or (g) or (j)(Falsifies/ Obstructs/ Tampers)	Imprisonment of a term which may extend to 6 months or with fine or with both.

Repeat Offences:

Where any person convicted of an offence under this section is again convicted of an offence, then he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine.[ Section 132(2) ] •

Contents

Chart of Punishment Prescribed under Section 132(1) Under GST Law Repeat Offences:

The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months. [Section 132(3)]
Non-cognizable offence: Other offences under the Act, except the offences referred to in Section 132(5) are non-cognizable and bailable Section 132 (4)
Cognizable offence: All offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section where the amount of tax evaded exceeds Rs. 5 crores, shall be cognizable and non-bailable Section 132 (5)

Advocate Birbal Sharma

Education- M.Com, LL.B, DLL, LLM Practice Courts - Rajasthan High Court, Income Tax Appellate Tribunal and Intellectual Property Right Attorney Contact Number- 09785037216 Email ID-advocatebirbalsharma@gmail.com