Section 138 of CGST Act,2017 Compounding of offences

Section 138 of CGST Act,2017 Compounding of offences Section 138 of CGST Act,2017 from bare act : (1) Any offence under this Act may, either before or after the institution ofprosecution, be compounded by the Commissioner on payment, by the person accused ofthe offence, to the Central Government or the State Government, as the case be, of suchcompounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to

(a) a person who has been allowed to compound once in respect of any of theoffences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offencesspecified in clause (l) which are relatable to offences specified in clauses (a) to (f) ofthe said sub-section;

(b) a person who has been allowed to compound once in respect of any offence,other than those in clause (a), under this Act or under the provisions of any StateGoods and Services Tax Act or the Union Territory Goods and Services Tax Act or theIntegrated Goods and Services Tax Act in respect of supplies of value exceeding onecrore rupees;

(c) a person who has been accused of committing an offence under this Actwhich is also an offence under any other law for the time being in force;

(d) a person who has been convicted for an offence under this Act by a court;

(e) a person who has been accused of committing an offence specified in clause (g)or clause (j) or clause (k) of sub-section (1) of section 132; and

(f) any other class of persons or offences as may be prescribed:

Provided further that any compounding allowed under the provisions of thissection shall not affect the proceedings, if any, instituted under any other law:

Provided also that compounding shall be allowed only after making payment oftax, interest and penalty involved in such offences.

(2) The amount for compounding of offences under this section shall be such as maybe prescribed, subject to the minimum amount not being less than ten thousand rupees orfifty per cent. of the tax involved, whichever is higher, and the maximum amount not beingless than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever ishigher. (3) On payment of such compounding amount as may be determined by theCommissioner, no further proceedings shall be initiated under this Act against the accusedperson in respect of the same offence and any criminal proceedings, if already initiated inrespect of the said offence, shall stand abated.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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