Penalty for GST offences: higher of prescribed monetary penalty or tax-equivalent sanction applies for invoicing, credit and refund abuses. A wide array of taxable-person misconduct-including improper invoicing, non-remittance of collected tax, improper deduction or collection, wrongful use or distribution of input tax credit, fraudulent refunds, false records, failure to register or maintain accounts, obstructing officers, and dealing in goods liable to confiscation-attracts a penalty of ten thousand rupees or an amount equivalent to the tax evaded or related tax shortfall or irregular input tax credit or fraudulent refund, whichever is higher; separate scales apply for non-fraud and fraud cases, and aiding or abetting persons face penalties up to twenty five thousand rupees.