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of <h1>Section 138 of Assam GST Act 2017: Offence Compounding Allowed with Payment; Exceptions Include High-Value and Repeat Offenders.</h1> Under the Assam Goods and Services Tax Act, 2017, Section 138 allows for the compounding of offences either before or after prosecution. The Commissioner can compound offences upon payment to the government, with specified exceptions, including individuals previously allowed to compound certain offences, those involved in offences exceeding one crore rupees, or those convicted by a court. Compounding is contingent on paying the tax, interest, and penalties. The compounding amount ranges from a minimum of ten thousand rupees or fifty percent of the tax to a maximum of thirty thousand rupees or one hundred and fifty percent of the tax. Upon payment, no further proceedings will occur, and existing criminal proceedings will be abated.
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