Penalty for GST offences: levy equals the greater of tax evaded or statutory amount, with aggravated sanctions for fraud. Specified acts such as false or missing invoices, supply without tax payment, wrongful deduction or collection, wrongful availing or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or furnish correct particulars, obstruction of officers, tampering with evidence or detained goods, and related offences attract a penalty equal to a prescribed minimum amount or an amount equivalent to the tax evaded, tax not deducted or collected, irregularly availed input tax credit, or fraudulently claimed refund, whichever is higher.