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    <description>Specified taxable person conduct under the Himachal Pradesh GST Act attracts a penalty for defined offences such as supplying without invoice, issuing false or phantom invoices, failing to remit collected tax within three months, misusing input tax credit, fraudulently obtaining refunds, falsifying records, failure to register or furnish accurate registration particulars, tampering with evidence or detained goods, and other acts that lead to tax evasion; the penalty is the greater of a fixed amount or amounts tied to the tax evaded, not deducted, short collected or paid, irregularly availed or distributed input tax credit, or fraudulently claimed refund.</description>
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