Prosecution for specified GST offences: graded imprisonment and fines based on tax evaded, with severe non bailable cases. Criminal liability attaches for specified GST violations-false invoices, supply without invoicing, tax collected but not remitted, misuse of input tax credit, fraudulent refunds, falsified records, obstruction, dealing in confiscable goods or illicit services, failure to supply information, and attempts or abetment-with graded imprisonment and fines tied to the amount of tax evaded; repeat offences attract increased punishment. Most offences are non cognizable and bailable, high severity offences are cognizable and non bailable, and prosecution requires prior sanction of the designated authority.