Offences under GST

When has anyone committed an offence under GST? There are several offences under GST. For easy understanding, I have grouped them as- 1. Fake/wrong invoices A) A taxable person supplies any goods/services without any invoice or issues a false invoice. B) He issues any invoice or bill without supply of goods/services in violation of the provisions of GST. C) He issues invoices using the identification number of another bonafide taxable person 2. Fraud A) He submits false information while registering under GST. B) He submits fake financial records/documents or files fake returns to evade tax. C) Does not provide information/gives false information during proceedings 3. Tax evasion A) He collects any GST but does not submit it to the government within 3 months. B) Even if he collects any GST in contravention of provisions, he still has to deposit it to the government within 3 months. Failure to do so will be an offence under GST. C) He obtains refund of any CGST/SGST by fraud. D) He takes and/or utilizes input tax credit without actual receipt of goods and/or services E) He deliberately suppresses his sales to evade tax 4. Supply/transport of goods A) He transports goods without proper documents B). Supplies/transports goods which he knows will be confiscated. C) Destroys/tampers goods which have been seized 5. Others A) He has not registered under GST although he is required to by law. B) He does not deduct TDS or deducts less amount where applicable. C) He does not collect TCS or collects less amount where applicable. D) Being an Input Service Distributor, he takes or distributes input tax credit in violation of the rules. E) He obstructs the proper officer during his duty (for example, he hinders the officer during the audit by tax authorities) F) He does not maintain all the books that he required to maintain by law G) If he destroys any evidence