Compounding of GST offences is narrowed and the compounding amount structure is revised under the amended provision. Amendment to section 138 of the Central Goods and Services Tax Act narrows and revises the compounding framework for specified offences. The first proviso to sub-section (1) is recast so that a person who has already been allowed to compound once in respect of offences covered by clauses (a) to (f), (h), (i) and (l) of section 132(1) is excluded from the specified compounding category, while the separate clauses dealing with a person accused of an offence under section 132(1)(b) are also restructured.
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Provisions expressly mentioned in the judgment/order text.
Compounding of GST offences is narrowed and the compounding amount structure is revised under the amended provision.
Amendment to section 138 of the Central Goods and Services Tax Act narrows and revises the compounding framework for specified offences. The first proviso to sub-section (1) is recast so that a person who has already been allowed to compound once in respect of offences covered by clauses (a) to (f), (h), (i) and (l) of section 132(1) is excluded from the specified compounding category, while the separate clauses dealing with a person accused of an offence under section 132(1)(b) are also restructured.
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