Penalty for GST offences: fixed or tax-equivalent sanction applies for specified evasion, nondeduction, false invoicing and misuse of input credit. Specified conduct such as false or missing invoices; collecting but not remitting tax; failing to deduct or collect tax; misuse or wrongful availing of input tax credit; fraudulent refund claims; falsifying records; failure to register or furnish correct particulars; obstruction, transport of taxable goods without documents, suppression of turnover, destruction of evidence, or disposal of detained goods attracts a penalty of ten thousand rupees or an amount equivalent to tax evaded or irregularly taken or refunded, whichever is higher. Differentiated penalties apply for non-fraudulent errors versus fraud, and aiding or abetting may attract penalties up to twenty five thousand rupees.