GST penalty framework imposes monetary sanctions for invoice fraud, tax non remittance, input credit misuse and aiding contraventions.

The section prescribes a statutory penalty regime for specified GST contraventions including invoice fraud, non remittance of collected tax, failure to deduct or collect tax, wrongful availing or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or maintain records, obstruction of officers, transporting taxable goods without documents, suppression of turnover, and tampering with detained goods; penalties are the higher of a base monetary sum or amounts measured by tax evaded or not remitted, with differentiated treatment where fraud or wilful misstatement is involved and extended liability for aiders and abettors.

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