Following are the offences which attract prosecution:
(a) Supply of goods or services or both without the cover of invoice with an intent to evade tax;
(b) If any person issues any invoice or bill without actual supply of goods or services or both leading to wrongful input tax credit or refund of tax;
(c) Any person who avails input tax credit using invoice referred in point (b) above;
(d) Collection of taxes without payment to the government for a period beyond 3 months of due date;
(e) Evasion of tax, availment of credit or obtaining refund with an intent of fraud where such offence is not covered in clause (a) to (d) above.
(f) Falsifying financial records or production of false records/ accounts/ documents/ information with an intent to evade tax;
(g) Obstructs or prevents any officer from doing his duties under the act;
(h) Acquires or transports or in any manner or deals with any goods which he knows or has reasons to believe are liable for confiscation under this Act or rules made there under;
(i) Receives or in any way, deals with any supply of services which he knows or has reason to believe are in contravention of any provisions of this law;
(j) Tampers with or destroys any material evidence or documents;
(k) Fails to supply any information which he is required to supply under this law or supply false information;
(l) Attempts or abets the commission of any of the offences mention above
(ICAI FAQ PUBLICATIONS 06-09-2017 Punishment for Certain Offences: FAQ NO. 24)