Penalty for specified GST offences: higher of prescribed monetary sanction or amount linked to the tax consequence applies. The Act prescribes that specified fraudulent, evasive or non-compliant acts-such as issuing false invoices, failing to register, collecting but not remitting tax, misusing input tax credit, falsifying records, obstructing officers, transporting taxable goods without prescribed documents, suppressing turnover, or disposing of detained goods-attract a penalty equal to a prescribed fixed sum or an amount equivalent to the tax consequence of the misconduct, whichever is higher. Separate graded penalties apply for short-paid or erroneously refunded tax depending on whether conduct was non-fraudulent or fraudulent, and aiding or abetting such offences attracts an enhanced penalty.