Compounding of GST offences permitted with exclusions; requires payment of tax, interest and penalty before compounding. Compounding is available for offences under the CGST/SGST Acts except certain excluded categories; it can be done before or after prosecution on payment ... Summary
Compounding of GST offences permitted with exclusions; requires payment of tax, interest and penalty before compounding.
Compounding is available for offences under the CGST/SGST Acts except certain excluded categories; it can be done before or after prosecution on payment of the prescribed compounding amount and only after payment of tax, interest and penalty. Exclusions include specified principal offences and their aiding/abetting forms where prior compounding occurred, offences under related GST laws for high value supplies where prior compounding was availed, and offences also constituting contraventions under other enactments; compounding does not affect proceedings under other laws.
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