The scheme of punishment provided in section 132(1) :
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 Rs. 5 crore or repeat offender250 lakh | 5 years and fine |
| Tax evaded between Rs. 2 crore and Rs.5 crore | 3 years and fine |
| Tax evaded between Rs.1 crore and Rs.2 crore | 1 years and fine |
|
• False records • Obstructing officer • Tamper records |
6 months |