What is the punishment prescribed on conviction of any offence under the CGST/SGST Act?
Question 17
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
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 ₹ 5 crore or repeat offender250
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