Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 138 GST Act: Offences Compounded by Commissioner with Payment, Exclusions Apply for Serious Cases and Repeat Offenders.</h1> Section 138 of the Manipur Goods and Services Tax Act, 2017, allows for the compounding of offences, permitting the Commissioner to resolve offences before or after prosecution by accepting a prescribed payment from the accused. This provision excludes individuals who have previously compounded certain offences, those involved in offences exceeding one crore rupees, those accused under other laws, convicted individuals, and specific offences under section 132. Compounding requires prior payment of tax, interest, and penalties. The compounding amount is prescribed with a minimum of ten thousand rupees or fifty percent of the tax involved and a maximum of thirty thousand rupees or one hundred and fifty percent of the tax. Once compounded, no further proceedings are initiated, and any existing criminal proceedings are abated.
TaxTMI 
TaxTMI 
