https://www.taxtmi.com/acts?id=41529 Amendment to section 138 of the Central Goods and Services Tax Act narrows and revises the compounding framework for specified offences. The first proviso to sub-section (1) is recast so that a person who has already been allowed to compound once in respect of offences covered by clauses (a) to (f), (h), (i) and (l) of section 132(1) is excluded from the specified compounding category, while the separate clauses dealing with a person accused of an offence under section 132(1)(b) are also restructured. en-us Thu, 30 Mar 2023 16:55:27 +0530 Thu, 25 Jun 2026 12:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41529 Amendment to section 138 of the Central Goods and Services Tax Act narrows and revises the compounding framework for specified offences. The first proviso to sub-section (1) is recast so that a person who has already been allowed to compound once in respect of offences covered by clauses (a) to (f), (h), (i) and (l) of section 132(1) is excluded from the specified compounding category, while the separate clauses dealing with a person accused of an offence under section 132(1)(b) are also restructured. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:55:27 +0530 https://www.taxtmi.com/acts?id=41529