GST offences: invoice fraud and wrongful input tax credit lead to imprisonment and fines, with specified offences non-bailable. Criminal liability applies to various GST offences-invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, tax evasion, falsifying records, obstructing officers, dealing in confiscation-prone goods, tampering with evidence, and supplying false or omitted information-with attempt and abetment included. Sentencing is tiered by the amount of tax or credit/refund involved, certain offences are designated cognizable and non-bailable while most are non-cognizable and bailable, repeat convictions attract enhanced penalties, courts must record reasons to impose below-minimum terms, and prosecution requires prior sanction of the Commissioner. The term 'tax' covers evaded tax, wrongly availed credit and wrongly taken refunds under GST laws and the compensation cess.