Section 138 – Compounding of offences of CGST ACT, 2017<\/p>\n
138. (1) Any offence under this Act may, either before or after the institution of
\nprosecution, be compounded by the Commissioner on payment, by the person accused of
\nthe offence, to the Central Government or the State Government, as the case be, of such
\ncompounding amount in such manner as may be prescribed:
\nProvided that nothing contained in this section shall apply to\u2014
\n(a) a person who has been allowed to compound once in respect of any of the
\noffences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences
\nspecified in clause (l) which are relatable to offences specified in clauses (a) to (f) of
\nthe said sub-section;
\n(b) a person who has been allowed to compound once in respect of any offence,
\nother than those in clause (a), under this Act or under the provisions of any State
\nGoods and Services Tax Act or the Union Territory Goods and Services Tax Act or the
\nIntegrated Goods and Services Tax Act in respect of supplies of value exceeding one
\ncrore rupees;
\n(c) a person who has been accused of committing an offence under this Act
\nwhich is also an offence under any other law for the time being in force;
\n(d) a person who has been convicted for an offence under this Act by a court;
\n(e) a person who has been accused of committing an offence specified in clause (g)
\nor clause (j) or clause (k) of sub-section (1) of section 132; and<\/p>\n
(f) any other class of persons or offences as may be prescribed:
\nProvided further that any compounding allowed under the provisions of this
\nsection shall not affect the proceedings, if any, instituted under any other law:
\nProvided also that compounding shall be allowed only after making payment of
\ntax, interest and penalty involved in such offences.
\n(2) The amount for compounding of offences under this section shall be such as may
\nbe prescribed, subject to the minimum amount not being less than ten thousand rupees or
\nfifty per cent. of the tax involved, whichever is higher, and the maximum amount not being
\nless than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is
\nhigher.
\n(3) On \u00a0payment of such compounding amount as may be determined by the
\nCommissioner, no further proceedings shall be initiated under this Act against the accused
\nperson in respect of the same offence and any criminal proceedings, if already initiated in
\nrespect of the said offence, shall stand abated.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 138 – Compounding of offences of CGST ACT, 2017 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding … Continue reading “Section 138 – Compounding of offences of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/407"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=407"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/407\/revisions"}],"predecessor-version":[{"id":408,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/407\/revisions\/408"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}