Penalty for GST offences: fixed or tax-equivalent sanction applies, with harsher penalties for fraud or aiding offences. The Ordinance prescribes that a taxable person who commits specified GST offences-such as issuing false or no invoices, failing to remit collected tax, failing to deduct or collect tax, misusing input tax credit, falsifying records, fraudulently claiming refunds, or obstructing officers-shall be liable to pay the higher of a fixed penalty or an amount equivalent to the tax evaded, not deducted, not collected, irregularly availed or distributed input tax credit, or refund fraudulently claimed. Graded penalties apply for non-payment or wrong refund depending on whether fraud or willful suppression is involved.