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of <h1>Section 138 GST Act: Compounding Offences Limited to Non-Repeat Offenders; Excludes Cases Over 1 Crore.</h1> Section 138 of the Jharkhand Goods and Services Tax Act, 2017, allows the compounding of offences either before or after prosecution by paying a prescribed amount to the government. However, this provision does not apply to individuals who have previously compounded certain offences, those involved in offences exceeding one crore rupees, those accused of offences under other laws, convicted individuals, and specific other categories. Compounding is contingent on the payment of 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 be initiated, and any existing criminal proceedings will be halted.
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