Penalty for GST offences: enhanced sanctions for false invoicing, improper ITC claims and failure to remit tax when fraudulent conduct is involved. Section 122 prescribes penalties for specified GST contraventions including false or omitted invoicing, issuance of invoices without supply, collection but non-remittance of tax, improper input tax credit claim or distribution, fraudulent refunds, falsified accounts, suppression of turnover, failure to register or furnish accurate particulars, obstruction of officers, transport without documents, tampering with evidence, and disposal of detained goods; penalties are the greater of a prescribed base amount or the tax evaded/not remitted/irregularly claimed, with higher sanctions where fraud or wilful misstatement is established, and separate capped penalties for aiding, abetting or dealing in goods known to be liable to confiscation.