Tax evasion penalties: criminal sanctions for specified GST offences including imprisonment and fines, with cognizable non bailable rules. The Act criminalizes specified conduct aimed at tax evasion or wrongful availment of input tax credit or refunds-such as issuing or using invoices without supply, collecting tax and failing to remit it, falsifying records, obstructing officers, dealing with goods or services known to be liable to confiscation, tampering with evidence, and supplying false information-and prescribes graded imprisonment and fines tied to the amounts involved, enhanced punishment for repeat offenders, a mandatory minimum custodial term absent recorded reasons, cognizability and bailability rules for certain offences, requirement of prior Commissioner sanction for prosecution, and a broad definition of tax encompassing evaded tax, wrongly availed credits, and wrongly taken refunds across GST laws.