What is the consequence of compounding of an offence under CGST/SGST Act?
Question 23
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What is the consequence of compounding of an offence under CGST/SGST Act?
Ans. Sub-section (3) of section 138 provides that on payment of compounding amount no further proceeding to be initiated under this Act and criminal proceeding already initiated shall stand abated.
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