Penalty for GST offences may exceed tax evaded or prescribed statutory amount; compliance required under law Section 122 prescribes penalties for a range of GST contraventions-incorrect, false or no invoices; supply without invoice; failure to remit collected tax; failure to deduct or collect tax; irregular or fraudulent use or distribution of input tax credit; fraudulent refund claims; falsification of records; non-registration or false registration particulars; suppression of turnover; obstruction of officers; transporting taxable goods without prescribed documents; tampering with evidence or detained goods. Penalties are the higher of a specified fixed amount or amounts equivalent to tax evaded, not deducted, not collected, irregularly availed or fraudulently refunded; differentiated sanctions apply for non-fraud and fraud/wilful suppression, and aiding or abetting persons face a separate higher penal ceiling.