Tax evasion offences attract imprisonment and fines, with aggravation for repeat offences and some acts being cognizable. Section 132 defines offences including supply without invoice, issuance or use of invoices without supply causing wrongful availment or utilisation of input tax credit or refunds, collection of tax not paid to Government within the prescribed period, falsification or destruction of records, obstruction of officers, dealing in goods or services known to be liable to confiscation, supplying false information, tampering with evidence, and attempts or abetments; it prescribes tiered imprisonment and fines tied to amounts involved, makes certain offences cognizable and non bailable while others are non cognizable and bailable, requires prior sanction of the Commissioner for prosecution, and treats repeat convictions more severely.