GST tax evasion: specified offences attract graduated imprisonment and fines, with cognizability and prior commissioner sanction. Specified GST offences-including supplying without invoices to evade tax; issuing invoices without supply to wrongfully claim input tax credit or refunds; availing credit on such invoices; collecting tax and failing to remit it beyond three months; falsifying records; obstructing officers; dealing in goods or services believed liable to confiscation; tampering with evidence; supplying false or withheld information; and attempts or abetment-are punishable by graduated imprisonment and fines tied to the amount of tax evaded or credits/refunds wrongly taken. Repeat convictions attract enhanced terms; certain high-tier offences are cognizable and non-bailable; prosecution requires prior Commissioner sanction; 'tax' is defined to include State, Central, Integrated GST and compensation cess amounts and credits.