GST offences: criminal penalties with imprisonment tiers, non cognizable default rule and prior Commissioner sanction for prosecution. The section lists taxable offences-such as supplying without invoice, issuing invoices without supply, wrongful availment of input tax credit, non-remittance of collected tax, falsification of records, obstructing officers, dealing in goods or services liable to confiscation, tampering with evidence, and supplying false information-and prescribes tiered penalties by the amount of tax evaded or credit/refund wrongly taken with imprisonment and fine. Repeat convictions carry enhanced punishment; minimum imprisonment of six months applies unless special reasons are recorded. Offences are generally non-cognizable and bailable except specified large-evasion offences which are cognizable and non-bailable, and prosecution requires prior Commissioner sanction.