https://www.taxtmi.com/acts?id=24707 Compounding is available for offences under the CGST/SGST Acts except certain excluded categories; it can be done before or after prosecution on payment of the prescribed compounding amount and only after payment of tax, interest and penalty. Exclusions include specified principal offences and their aiding/abetting forms where prior compounding occurred, offences under related GST laws for high value supplies where prior compounding was availed, and offences also constituting contraventions under other enactments; compounding does not affect proceedings under other laws. en-us Mon, 03 Apr 2017 16:47:10 +0530 Mon, 03 Apr 2017 16:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24707 Compounding is available for offences under the CGST/SGST Acts except certain excluded categories; it can be done before or after prosecution on payment of the prescribed compounding amount and only after payment of tax, interest and penalty. Exclusions include specified principal offences and their aiding/abetting forms where prior compounding occurred, offences under related GST laws for high value supplies where prior compounding was availed, and offences also constituting contraventions under other enactments; compounding does not affect proceedings under other laws. Act-Rules Bills Mon, 03 Apr 2017 16:47:10 +0530 https://www.taxtmi.com/acts?id=24707