Tax evasion penalties: graded criminal sanctions and imprisonment for specified GST offences with cognizability distinctions. Criminal liability arises for specified GST offences including issuance or use of invoices to evade tax or wrongfully avail input tax credit or refunds, failure to remit collected tax, falsification of records, obstruction, dealing in confiscation-liable goods or contraventions, tampering with evidence, and supplying false information; attempts and abetment are included. Penalties are graded by the amount of tax or wrongfully availed credit/refund with prescribed imprisonment and fine ranges, minimum custodial terms absent special reasons, cognizability and bailability distinctions for certain invoice/credit/collection offences, repeat-offence enhancement, and requirement of prior sanction of the Commissioner.