Penalty framework for specified GST offences: higher sanctions for tax evasion, fraudulent refunds and improper input tax credit misuse. The Act prescribes penalties for a wide range of taxable person misconducts - including issuing false or no invoices, supplying without documents, collecting tax but failing to remit within three months, failure to deduct or collect tax, improper taking or distribution of input tax credit, fraudulent refund claims, falsifying records, failing registration or furnishing false registration particulars, obstructing officers, transporting taxable goods without required documents, suppressing turnover, failing to maintain books, and tampering with detained goods. Penalties are set as a base monetary amount or an amount equivalent to the tax evaded, not deducted/paid, not collected/paid, improperly availed or distributed input tax credit, or fraudulently claimed refund, whichever is higher.