https://www.taxtmi.com/acts?id=27664 Compounding authorises the Commissioner to accept a prescribed compounding amount for offences under the Nagaland GST Act either before or after prosecution, conditional on payment of the tax, interest and penalty involved. Payment as determined by the Commissioner bars further proceedings under this Act and causes any criminal proceedings in respect of the same offence to abate. Specific exclusions apply to repeat compounders, high value supplies, offences also punishable under other laws, convicted persons, certain enumerated offences, and other prescribed classes; the compounding amount is subject to prescribed minimum and maximum limits tied to the tax involved. en-us Mon, 26 Jun 2017 09:59:41 +0530 Thu, 27 Jul 2017 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27664 Compounding authorises the Commissioner to accept a prescribed compounding amount for offences under the Nagaland GST Act either before or after prosecution, conditional on payment of the tax, interest and penalty involved. Payment as determined by the Commissioner bars further proceedings under this Act and causes any criminal proceedings in respect of the same offence to abate. Specific exclusions apply to repeat compounders, high value supplies, offences also punishable under other laws, convicted persons, certain enumerated offences, and other prescribed classes; the compounding amount is subject to prescribed minimum and maximum limits tied to the tax involved. Act-Rules GST - States Mon, 26 Jun 2017 09:59:41 +0530 https://www.taxtmi.com/acts?id=27664