Section 132 of Punjab GST Act 2017 : Punishment for certain offences.
Section 132 of Punjab GST Act 2017 ( Section 132 of Punjab GST Act 2017 explains Punishment for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Punishment for certain offences. 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… Read More »