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Section127
The Finance Act, 2020

Amendment of Section 132

In force As on 05 Oct 2026

Ministry Finance

Section 127 of the Finance Act, 2020 deals with amendment of Section 132. Amendment of section 132 127. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),- (i) | for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' sh

Amendment of section 132

127. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),-

(i)for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' shall be substituted;
(ii)for clause (c), the following clause shall be substituted, namely:-
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;";
(iii)in clause (e), the words ", fraudulently avails input tax credit" shall be omitted.
Section 127, The Finance Act, 2020.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 132 Punishment for certain offences
  2. s. 132 Restrospective exemption from, or levy or collection of, central tax in certain cases

Questions about Section 127

What does Section 127 of the Finance Act deal with?

Section 127 of the Finance Act is headed "Amendment of Section 132". Amendment of section 132 127. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),- (i) | for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' sh

How do I find court cases under Section 127 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2020 127, section 127 Finance Act 2020, section 127 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 127 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 132 (Punishment for certain offences), section 132 (Restrospective exemption from, or levy or collection of, central tax in certain cases), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.