Tax evasion offences under GST attract tiered imprisonment and, in major cases, are cognizable and non-bailable.

The Act lists offences such as supply without invoice, issuance of invoices without supply, wrongful availing of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in confiscable or contravening goods or services, tampering with evidence, and supplying false information; penalties are tiered by amount of tax evaded or wrongly availed/refunded with higher tiers attracting imprisonment up to five years and fines, certain offences being cognizable and non-bailable, repeat offences increasing exposure, and prosecution requiring prior sanction of the Commissioner.

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