GST offences penalties impose fixed or equivalent-tax sanctions, with distinct penalty framework for non fraud errors.

The Model GST law lists numerous taxable person offences including invoice fraud, non remittance of collected or deducted tax, improper use or distribution of input tax credit, fraudulent refund claims, falsified records, failure to register or to maintain books, obstruction of officers, and handling goods liable to confiscation. These offences attract a penalty equal to a prescribed fixed sum or an amount equivalent to the tax evaded or related tax shortfall or irregular credit/refund, whichever is higher, while non fraudulent short payments or wrong credits by registered persons attract a separate fixed or percentage based penalty.

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