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of <h1>Section 138 of Bihar GST Act: Offence Compounding Rules, Exclusions, and Payment Limits Explained</h1> Section 138 of the Bihar Goods and Services Tax Act, 2017, allows the Commissioner to compound offences under the Act, either before or after prosecution, upon payment of a prescribed amount to the government. This section excludes individuals who have previously compounded certain offences, have been accused of offences under other laws, have been convicted under this Act, or fall under specific categories. Compounding requires payment of tax, interest, and penalties. The compounding amount is subject to a minimum of ten thousand rupees or fifty percent of the tax involved and a maximum of thirty thousand rupees or one hundred fifty percent of the tax. Upon payment, further proceedings are halted, and any ongoing criminal proceedings are abated.
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