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    <title>Compounding Authorities of Directorate of Enforcement to Compound Various Contraventions</title>
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    <description>Rule 5 allocates compounding authority for contraventions of section 3(a) according to the sum involved, ranging from the Deputy Director to the Director of Enforcement jointly with the Special Director. Similar contraventions committed within three years of an earlier compounding are ineligible for compounding, while later contraventions are treated as first contraventions. Compounding officers act under the Director of Enforcement&#039;s supervision. Applications must be filed in the prescribed form with the required fee and applicable goods and services tax through permitted payment modes.</description>
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    <pubDate>Fri, 13 Sep 2024 11:45:13 +0530</pubDate>
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      <description>Rule 5 allocates compounding authority for contraventions of section 3(a) according to the sum involved, ranging from the Deputy Director to the Director of Enforcement jointly with the Special Director. Similar contraventions committed within three years of an earlier compounding are ineligible for compounding, while later contraventions are treated as first contraventions. Compounding officers act under the Director of Enforcement&#039;s supervision. Applications must be filed in the prescribed form with the required fee and applicable goods and services tax through permitted payment modes.</description>
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