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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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