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of <h1>Section 138 of WB GST Act: Offence Compounding Rules, Exceptions, and Financial Penalties Explained.</h1> Section 138 of the West Bengal Goods and Services Tax Act, 2017, allows for the compounding of offences, permitting the Commissioner to settle offences with the accused upon payment to the government. Compounding is not applicable to individuals who have previously compounded certain offences, those involved in high-value offences, those accused of related offences under other laws, convicted individuals, and specific offences as prescribed. Compounding requires payment of tax, interest, and penalties, with amounts ranging from a minimum of ten thousand rupees to a maximum of one hundred and fifty percent of the tax involved. Upon payment, further proceedings for the same offence are halted.
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