GST offence penalties impose imprisonment and fines for tax evasion, with cognizable non-bailable status for major offences.

The provision lists GST offences including fraudulent invoicing, wrongful input tax credit or refund claims, falsification of records, obstruction, and dealing in goods or services known to be liable to confiscation. Penalties are tiered by the amount of tax evaded or wrongly claimed and include imprisonment and fine; repeat offences carry harsher punishment and minimum custodial terms apply unless reasons are recorded. Major offences involving significant evasion or bogus invoices are cognizable and non-bailable, other offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. "Tax" is defined broadly to include related central, integrated and cess components.

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