GST offences penalty matrix: graduated criminal sanctions linked to tax-evasion and wrongful input tax credit consequences. Section 132 prescribes criminal sanctions for GST misconduct including supplying without invoices, issuing invoices without supply to wrongfully claim input tax credit or refunds, fraudulent availing of input tax credit, failure to remit collected tax, falsification of records, dealing in goods or services liable to confiscation, and attempts or abetment. It establishes a graduated penalty matrix tied to the amount of tax evaded or wrongly claimed, classifies particularly serious frauds as cognizable and non-bailable when statutory thresholds are met, and subjects repeat convictions to enhanced punishment.