GST offences punishability defined: specified fraud and evasion conduct attract imprisonment and differentiated cognizability rules.

The section lists GST offences including bogus or missing invoices, wrongful availment or utilisation of input tax credit or refund, failure to remit collected tax, falsification of records, obstruction of officers, dealing with confiscatable or contravening supplies, destruction of evidence, supplying false information, and attempt or abetment. Penalties vary by the amount of tax, credit or refund involved with graded imprisonment terms and fines; repeat offences increase maximum imprisonment and certain offences carry minimum terms unless special reasons are recorded. Most offences are non-cognizable and bailable except specified evasion and invoice-related offences which are cognizable and non-bailable, and prosecution requires Commissioner's sanction.

---

---

---