COMPOUNDING OF OFFENCES

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..... ax, interest and penalty involved in such offences by the person accused of the offence, to the Central or State Government, as the case may be. Compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other Law. 14.3 In respect of the following cases, compounding cannot be made - Section 138 of the CGST Act, 2017 (a) a person who h .....

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..... by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. 14.6 Rule 162 of CGST Rules, 2017 prescribes the procedure for compounding of offences. The applicant desiring to compound his offences has to make application .....

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