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of <h1>Compounding GST Offences: Section 138 Allows Pre/Post-Prosecution Settlement with Restrictions and Payment Requirements</h1> Under Section 138 of the Delhi Goods and Services Tax Act, 2017, offences may be compounded by the Commissioner before or after prosecution, upon payment of a prescribed amount to the government. However, compounding is not applicable to individuals previously allowed to compound certain offences, those accused of offences under other laws, convicted individuals, or those accused of specific offences under Section 132. Compounding requires payment of tax, interest, and penalties, and the amount is set between a minimum of ten thousand rupees or fifty percent of the tax, and a maximum of thirty thousand rupees or one hundred fifty percent of the tax. Upon payment, further proceedings are halted.
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