Penalty for tax offences: fixed fines or tax-equivalent penalties apply, with enhanced sanctions for fraud and complicity. A taxable person committing listed offences - false or absent invoices, supplies without tax payment, failure to deduct or collect tax, wrongful input tax credit, fraudulent refund, falsification of records, failure of registration or disclosure, obstructing officers, transporting without documents, suppression of turnover, tampering with or disposing of detained goods - shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or not paid/collected/credited or refund fraudulently claimed, whichever is higher; aiding or abetting such offences attracts a penalty which may extend to twenty five thousand rupees, and separate scaled penalties apply for non-fraudulent and fraudulent wrongful availment of credit or short payment.