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of <h1>Compounding Offences Under Section 138 of CGST Act: Application, Approval, and Immunity Details Explained</h1> Under Section 138 of the CGST Act, offences can be compounded by the Commissioner upon payment of a prescribed amount, either before or after prosecution. Certain individuals, such as those previously allowed to compound, accused of specific offences, or convicted, are exceptions. Applications for compounding must be submitted using FORM GST CPD-01, and the Commissioner will decide based on a report from the concerned officer. If approved, the applicant is granted immunity from prosecution upon payment of the compounding amount, which varies based on the tax involved. Immunity can be revoked if material facts are concealed or false evidence is provided.
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