Criminal liability for GST offences: specified acts attract graded imprisonment and fines with certain offences non-bailable. Criminal penalties apply for specified GST contraventions including fraudulent supply or invoicing to evade tax, wrongful availment or utilisation of input tax credit or refund, collection but non-payment of tax, falsification of records, obstruction, dealing in confiscation liable goods or contravening services, destruction of evidence, and supplying false or withheld information; attempts and abetment are included. The Act prescribes a graded imprisonment-and-fine regime with minimum custodial requirements for principal tiers, repeat offence enhancement, non-cognizable/bailable status generally except for highest severity offences which are cognizable and non bailable, and prosecution only with prior Commissioner sanction. Tax is broadly defined for these purposes.