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of <h1>Section 138 of GST Act: Compounding Offences Before or After Prosecution with Conditions and Payment Requirements.</h1> Section 138 of the Puducherry Goods and Services Tax Act, 2017, allows for the compounding of offences under the Act, which can be done before or after prosecution initiation. The Commissioner may compound offences upon payment of a prescribed amount to the relevant government. Compounding is not applicable to individuals who have compounded certain offences before, those involved in offences exceeding one crore rupees, those accused of offences under other laws, convicted persons, or specific offences listed under section 132. Compounding requires payment of tax, interest, and penalties, and the amount is determined by specified minimum and maximum limits. Once compounded, no further proceedings will occur for the same offence.
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