GST offences and penalties: invoice fraud, credit misuse and non-remittance trigger imprisonment and fines under a graded scheme. Criminal liability attaches to various GST misconducts-invoice fraud, wrongful availment of input tax credit, failure to remit tax, falsification of records, obstruction, concealment, evidence tampering, supplying false information, and attempts or abetment-subject to a graduated penal scheme of imprisonment and fines tied to the amount of tax, credit or refund involved. Certain offences carry distinct lesser penalties; repeat offences increase punishment. Most offences are non-cognizable and bailable, but specified high-tier invoice/credit/collection offences are cognizable and non-bailable, and prosecutions require prior Commissioner sanction. 'Tax' includes amounts under this Ordinance and related GST statutes and cess provisions.