Compounding of offences permits payment of a prescribed amount to terminate GST proceedings after tax, interest and penalty are paid. Compounding under the Gujarat GST Act allows the Commissioner to compound offences upon payment of a prescribed amount, provided tax, interest and penalty for the offence are paid; such payment bars further proceedings under the Act and abates ongoing criminal proceedings. The provision lists specific exclusions to compounding, and prescribes minimum and maximum floors for the compounding amount and additional prescribed conditions.
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 permits payment of a prescribed amount to terminate GST proceedings after tax, interest and penalty are paid.
Compounding under the Gujarat GST Act allows the Commissioner to compound offences upon payment of a prescribed amount, provided tax, interest and penalty for the offence are paid; such payment bars further proceedings under the Act and abates ongoing criminal proceedings. The provision lists specific exclusions to compounding, and prescribes minimum and maximum floors for the compounding amount and additional prescribed conditions.
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