Compounding of offences under GST requires disclosure, prior tax payment, and timely payment of the compounding amount. Procedure for compounding of offences under the GST rules allows an applicant to apply to the Commissioner before or after prosecution, subject to report, hearing, full and true disclosure, prior payment of tax, interest and penalty, and payment of the ordered compounding amount within time. The Commissioner may grant immunity from prosecution or reject the application, and the order becomes void if the amount is not paid. Immunity may later be withdrawn if material particulars were concealed or false evidence was given.
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 under GST requires disclosure, prior tax payment, and timely payment of the compounding amount.
Procedure for compounding of offences under the GST rules allows an applicant to apply to the Commissioner before or after prosecution, subject to report, hearing, full and true disclosure, prior payment of tax, interest and penalty, and payment of the ordered compounding amount within time. The Commissioner may grant immunity from prosecution or reject the application, and the order becomes void if the amount is not paid. Immunity may later be withdrawn if material particulars were concealed or false evidence was given.
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