Sec 138 of CGST Act, 2017 Compounding of offences

 

 

Compounding of offences, Section 138 of CGST Act, 2017

 

 

The below post explains about Compounding of offences under section 138 of CGST Act,2017.

 

Section 138 of CGST Act, 2017 explains Compounding of offences as below: (The amendments if any will also be updated here soon).

 

The extract of Section 138 of CGST Act,2017 quoted below:

 

138 Compounding of offences

 

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 amount in such manner as may be prescribed:

Provided that nothing contained in this section shall apply to—

Sec 138 of CGST Act, 2017 Compounding of offences(a) a person who has been allowed to compound once in respect of any of the

offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences

specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of

the said sub-section;

(b) a person who has been allowed to compound once in respect of any offence,

other than those in clause (a), under this Act or under the provisions of any State

Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the

Integrated Goods and Services Tax Act in respect of supplies of value exceeding one

crore rupees;

 

(c) a person who has been accused of committing an offence under this Act

which is also an offence under any other law for the time being in force;

(d) a person who has been convicted for an offence under this Act by a court;

(e) a person who has been accused of committing an offence specified in clause

(g) or clause (j) or clause (k) of sub-section (1) of section 132; and

(f) any other class of persons or offences as may be prescribed:

Provided further that any compounding allowed under the provisions of this

section shall not affect the proceedings, if any, instituted under any other law:

Provided also that compounding shall be allowed only after making payment of

tax, interest and penalty involved in such offences.

(2) The amount for compounding of offences under this section shall be such as may

be prescribed, subject to the minimum amount not being less than ten thousand rupees or

fifty per cent of the tax involved, whichever is higher, and the maximum amount not being

less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is

higher.

(3) On payment of such compounding amount as may be determined by the

Commissioner, no further proceedings shall be initiated under this Act against the accused

person in respect of the same offence and any criminal proceedings, if already initiated in

respect of the said offence, shall stand abated.

 

The above information clarifies about Compounding of offences under section 138 of CGST Act,2017.  

 

If you have any comments about Section 138 of CGST Act, 2017 explaining Compounding of offences, share below your thoughts:

 

 

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