GST tax evasion offences impose graded imprisonment and fines according to the scale of evasion and credit misuse. The Act criminalizes conduct intended to evade tax or wrongfully avail input tax credit or refunds, including issuing or using sham invoices, failing to remit collected tax, falsifying records, obstructing officers, dealing in goods or services liable to confiscation, tampering with evidence, and supplying false information; the term tax includes amounts under the State Act, Central GST, Integrated GST and compensation cess.