GST offences and penalties: specified wrongful invoicing, tax non remittance, and input credit misuse attract enhanced monetary penalties. The provision enumerates specific taxable person conduct that constitutes offences-false or fictitious invoicing, collection without remittance, failure to deduct or collect tax properly, wrongful availment or distribution of input tax credit, fraudulent refunds, falsified records, failure to register or furnish mandatory particulars, obstruction of officers, transporting goods without required documents, suppression of turnover, failure to maintain books, tampering with evidence, and disposal of detained goods-and prescribes penalties tied to the tax evaded, not paid, short deducted, irregularly availed credit, or fraudulently claimed refund, with a statutory minimum monetary floor.