GST Offences: criminal penalties and sanctioning framework for tax evasion and fraudulent ITC, with cognizability rules.

Criminal liability is prescribed for defined GST offences-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in goods or services liable to confiscation, tampering with evidence, and supplying false or withholding required information-with punishments of imprisonment and fine graded by the amount of tax evaded or wrongly taken. Certain high-grade offences are cognizable and non-bailable while most offences are non-cognizable and bailable. Prosecution requires prior sanction of the Commissioner and repeat convictions attract enhanced imprisonment; the term "tax" includes amounts under State, Central, Integrated GST and compensation cess provisions.

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