GST offences and penalties: statutory offences, confiscation, prosecution requirements and compounding procedure clarified under the Act. The GST framework codifies specified offences including invoice fraud, wrongful input tax credit claims, fraudulent refunds, registration and accounting failures, transport without documents and evidence tampering, and prescribes penalties under a disciplinary regime requiring notice and hearing and proportionality to the breach. Confiscation is authorised where contraventions result in tax evasion, with option for a fine in lieu and protections when owners prove lack of knowledge. Major offences attract prosecution subject to sanction and mens rea rules, and most offences may be compounded on payment of tax, interest, penalty and a prescribed compounding amount via a prescribed application procedure.