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of <h1>Section 138 GST Act: Compounding Offences Limited by Prior Offences, Amounts Over One Crore, and Other Restrictions.</h1> Under Section 138 of the Chhattisgarh Goods and Services Tax Act, 2017, offences may be compounded by the Commissioner upon payment of a prescribed amount to the government. Compounding is not applicable to individuals previously allowed to compound for specific offences, those involved in offences exceeding one crore rupees, offences under other laws, convicted individuals, or certain specified offences. Compounding requires payment of tax, interest, and penalties, and does not affect proceedings under other laws. 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 fifty percent of the tax. Payment of this amount halts further proceedings and abates any ongoing criminal proceedings.
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