Penalty for GST offences: fixed penalties or higher tax-equivalent amounts apply, with aiding conduct attracting increased fines.

Section 122 sets penalties for a range of GST violations including false or missing invoices, tax collected but not remitted, failures in deduction or collection duties, misuse or distribution of input tax credit, fraudulent refund claims, falsification of records, failure to register or maintain correct registration particulars, obstruction of officers, transport without required documents, suppression of turnover, and tampering with detained goods. Penalty for listed offences is ten thousand rupees or an amount equivalent to the tax evaded or not paid or wrongly availed or refunded, whichever is higher. Non-fraud short payment or erroneous refund attracts ten thousand rupees or ten per cent of tax due, whichever is higher.

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