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    <description>The GST penalty framework imposes ten thousand rupees or an amount equivalent to the tax consequence, whichever is higher, on taxable persons committing specified offences including false invoicing, supply without documentation, non-payment or wrongful collection of tax, misuse of input tax credit, fraudulent refunds, falsified records, failure to register or furnish accurate particulars, obstruction of officers, suppression of turnover, and tampering with evidence; ancillary penalties apply for non-fraudulent and fraudulent short-payment or wrongful credit claims, and separate penalties up to twenty five thousand rupees target aids, abetment and related misconduct.</description>
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