GST evasion refers to the act of avoiding or attempting to avoid paying GST, either by not registering for GST or by not accurately reporting and paying GST on the supply of goods and services. GST evasion is considered a serious offense in India and can result in criminal prosecution, fines, and imprisonment.
source https://www.caclubindia.com/articles/gst-tax-evasion-cases-measures-to-curb-it-48155.asp
source https://www.caclubindia.com/articles/gst-tax-evasion-cases-measures-to-curb-it-48155.asp
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