GST offences: Tiered criminal penalties with cognizable status for large-scale tax evasion and mandatory sanction Section 132 lists GST offences including fraudulent or omitted invoicing, wrongful availment or utilisation of input tax credit, failure to remit collected tax, evasion, falsification of records, obstruction, dealing with confiscable goods, destruction of evidence, and supplying false information. It prescribes tiered punishments by amount evaded with corresponding imprisonment and fine, enhanced penalties for repeat offenders, a statutory minimum imprisonment for higher-tier offences absent reasons, non-cognizable status for most offences except certain large-scale invoice/credit/payment offences which are cognizable and non-bailable, and requires prior sanction of the Commissioner. 'Tax' is defined to include related central and compensation cess amounts.