GST penalties for specified offences: fixed sum or tax equivalent, with escalated sanctions for fraud and facilitators. The Act imposes a penalty where a taxable person evades tax, issues false or fictitious invoices, wrongfully avails or distributes input tax credit, obtains fraudulent refunds, tampers with records or goods, or obstructs officers; the penalty is the higher of a prescribed fixed sum or an amount equivalent to the tax evaded, tax not deducted or collected, input tax credit misused, or refund fraudulently claimed. Separate graded penalties apply for wrong claims or short payment of tax depending on whether the conduct involves fraud or willful misstatement, and facilitators or persons dealing with confiscation liable goods face an increased penalty.