Offence cognizable and non-bailable only in specified cases :
The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable – section 132(5) of CGST Act.
Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in section 132(5) (above) shall be non-cognizable and bailable – section 132(4) of CGST Act.
Thus, only offences relating to intentionally evading tax and collecting tax but not paying and where amount exceeds Rs 500 lakhs will be cognizable and non-bailable.