https://www.taxtmi.com/article/detailed?id=16318 Compounding of offences under the GST law is governed by section 138 of the CGST Act and Rule 162. Any offence may be compounded by the Commissioner, before or after prosecution, on payment of the prescribed amount by the accused, subject to specified exclusions, payment of tax, interest and penalty, and the statutory conditions in the provision. The Commissioner determines the amount within the prescribed limits, and on payment no further proceedings may be initiated for the same offence, while any pending criminal proceedings stand abated. en-us Fri, 01 May 2026 10:15:50 +0530 Fri, 01 May 2026 10:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16318 Compounding of offences under the GST law is governed by section 138 of the CGST Act and Rule 162. Any offence may be compounded by the Commissioner, before or after prosecution, on payment of the prescribed amount by the accused, subject to specified exclusions, payment of tax, interest and penalty, and the statutory conditions in the provision. The Commissioner determines the amount within the prescribed limits, and on payment no further proceedings may be initiated for the same offence, while any pending criminal proceedings stand abated. Articles Goods and Services Tax - GST Fri, 01 May 2026 10:15:50 +0530 https://www.taxtmi.com/article/detailed?id=16318