Amendment of section 132.

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..... ct, 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 .....

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..... ection 132 of the Central Goods and Services Tax Act so as to make the offence of fraudulent availment of input tax credit without invoice or bill cognizable and non-bailable under sub-section (1) of .....

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