Criminal liability for tax evasion: enhanced penalties and imprisonment tiers for specified GST offences causing wrongful ITC or refund.

Specified GST offences create criminal liability for persons who, with intent to evade tax, commit acts such as supplying without invoicing, issuing invoices without supply to wrongfully claim input tax credit or refund, availing credit on such invoices, collecting tax and failing to remit it, falsifying records, obstructing officers, dealing with confiscable goods or prohibited supplies, tampering with evidence, or supplying false information; penalties are tiered by the amount of tax consequence, repeat convictions attract enhanced punishment, and prosecution requires prior sanction of the Commissioner.

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