Compounding Offences Under Rajasthan GST Act 2017: Eligibility, Limitations, and Payment Details for Tax Violations
Under the Rajasthan Goods and Services Tax Act, 2017, offences can be compounded by the Commissioner before or after prosecution upon payment of a prescribed amount to the government. However, compounding is not available for individuals who have compounded certain offences previously, those involved in offences exceeding one crore rupees, offences under other laws, convicted individuals, or specific offences listed in the Act. Compounding requires payment of tax, interest, and penalties, and does not affect other legal proceedings. The compounding amount ranges from a minimum of ten thousand rupees or fifty percent of the tax involved to a maximum of thirty thousand rupees or one hundred and fifty percent of the tax. Once compounded, no further proceedings will be initiated for the same offence, and any ongoing criminal proceedings will be terminated.
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