Section 138 Kerala GST Ordinance 2017 : Compounding of offences

By | September 29, 2017
Print Friendly, PDF & Email
(Last Updated On: September 29, 2017)

Section 138 Kerala GST Ordinance 2017

[ Section 138 Kerala GST Ordinance 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ]

Compounding of offences

138. (1) Any offence under this Ordinance may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case may be, of such compounding 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 the offences specified in clauses (a) to (f) of sub- section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the 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 Ordinance or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) in respect of supplies of value exceeding one crore rupees;
(c)a person who has been accused of committing an offence under this Ordinance which 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 Ordinance 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 this section shall not affect the proceedings, if any, instituted under any other law:

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

(2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent of the tax, whichever is higher.

(3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Ordinance 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.


Kerala GST Ordinance 2017

Kerala GST Rules 2017

Kerala GST Notifications

Kerala GST Rate Notifications

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material
Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *