1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters 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 Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Compounding Offences Under Section 138 CGST Act: Eligibility, Process, and Payment Requirements Explained.</h1> Section 138 of the CGST Act, 2017 outlines the compounding of offences, which can occur before or after prosecution initiation and is managed by the Commissioner. Offences are compoundable only after the accused pays the tax, interest, and penalties. Compounding is not applicable for repeat offenders, those accused under specific clauses, convicted individuals, or as otherwise prescribed. The compounding amount ranges from 25% to 100% of the tax involved. Upon payment, no further proceedings will be initiated, and any existing criminal proceedings will be abated. Rule 162 details the application process, requiring FORM GST CPD-01, with decisions made within ninety days.
TaxTMI 
TaxTMI 
