https://www.taxtmi.com/acts?id=29719 Section 138 empowers the Commissioner to compound offences by accepting a prescribed compounding amount from the accused, subject to prior payment of tax, interest and penalty. Compounding bars further proceedings under the Act and abates criminal proceedings already initiated. The section lists exclusions to compounding-including prior compounding for specified serious offences, offences also punishable under other laws, convictions, certain specified offence categories, and other prescribed classes-and requires the compounding amount to adhere to prescribed minimum and maximum floors relative to the tax involved. en-us Wed, 05 Jul 2017 10:56:55 +0530 Sat, 19 Aug 2017 12:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29719 Section 138 empowers the Commissioner to compound offences by accepting a prescribed compounding amount from the accused, subject to prior payment of tax, interest and penalty. Compounding bars further proceedings under the Act and abates criminal proceedings already initiated. The section lists exclusions to compounding-including prior compounding for specified serious offences, offences also punishable under other laws, convictions, certain specified offence categories, and other prescribed classes-and requires the compounding amount to adhere to prescribed minimum and maximum floors relative to the tax involved. Act-Rules GST - States Wed, 05 Jul 2017 10:56:55 +0530 https://www.taxtmi.com/acts?id=29719