GST offences: fraudulent invoicing and wrongful input tax claims attract imprisonment and fines, with some offences non-bailable. The provision criminalises specified GST misconduct-including invoice suppression, bogus invoicing, wrongful input tax credit claims, failure to remit collected tax, evasion, falsification of records, obstruction, handling goods or services known to be contraband, tampering with evidence, and supplying false or withheld information-and criminal attempts and abetment. Penalties are tiered by the amount involved, with the highest tier exposing offenders to imprisonment up to five years and fine; repeat offenders face enhanced maximum terms. Most offences are non-cognizable and bailable, but certain high-value invoice/credit/collection offences are cognizable and non-bailable; prior sanction of the Commissioner is required to prosecute.