Tax evasion criminalisation imposes graded imprisonment and fines for deliberate GST offences, with stricter treatment for high-value and repeat offences. Prosecution applies to deliberate GST offences such as invoice fraud, wrongful availment of input tax credit or refund, failure to remit collected tax, utilisation of credit without receipt of goods or services, falsification of records, obstruction of officers, dealing in goods or services known to contravene the Act, tampering with evidence, and supplying false information; punishments are graded by the scale of tax evaded or credit/refund wrongly obtained, repeat convictions attract enhanced penalties, most offences are non-cognizable but high-value offences are cognizable and non-bailable, and prior sanction of the designated authority is required for prosecution.