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        GST - States

        Section 138 - Compounding of offences.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter XIX
        OFFENCES AND PENALTIES

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        Compounding of offences: Commissioner may allow compounding on prescribed payment, resulting in abatement of criminal proceedings. Section 138 permits the Commissioner to compound GST offences on payment of a prescribed compounding amount, subject to payment of tax, interest and penalty and to prescribed minimum and maximum limits; specified exclusions bar compounding for certain offences, repeat compoundings, offences under other laws, convictions, and categories listed in section 132, and compounding does not affect proceedings under other laws while payment abates criminal proceedings under this Act.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Compounding of offences: Commissioner may allow compounding on prescribed payment, resulting in abatement of criminal proceedings.

                                Section 138 permits the Commissioner to compound GST offences on payment of a prescribed compounding amount, subject to payment of tax, interest and penalty and to prescribed minimum and maximum limits; specified exclusions bar compounding for certain offences, repeat compoundings, offences under other laws, convictions, and categories listed in section 132, and compounding does not affect proceedings under other laws while payment abates criminal proceedings under this Act.


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