GST offences: criminal liability including imprisonment and fines for invoice fraud, fraudulent input tax credit and tax evasion. Section 132 establishes criminal offences for specified GST misconduct-including invoice fraud, availing input tax credit on non-existent supplies, failure to remit collected tax, evasion, falsification of records, obstruction, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, and supplying false or withholding required information-punishable by graduated terms of imprisonment and fines tied to the quantum of tax evaded or wrongly claimed. Repeat convictions attract enhanced imprisonment, certain serious invoice/supply/credit offences are cognizable and non-bailable, most offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner.