Compounding of offences
Section 138 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with compounding of offences. Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Chief 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
Compounding of offences- (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Chief 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 (Act No.2 of 1974):
Provided that nothing contained in this section shall apply to,- ak Ctionle (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 (1) 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 Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act, 2017 (Act No.12 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Act No.14 of 2017)or the Integrated Goods and Services Tax Act, 2017 (Act No.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 Act 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 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 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 Chief 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. CHAPTER Dde KX TRANSITIONAL PROVISIONS
Section 138, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
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This section refers to
Questions about Section 138
What does Section 138 of the Andhra Pradesh Goods and Services Tax Act deal with?
Section 138 of the Andhra Pradesh Goods and Services Tax Act is headed "Compounding of offences". Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Chief 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
How do I find court cases under Section 138 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 138, section 138 Andhra Pradesh Goods and Services Tax Act, section 138 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 138 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 132, so none of them can safely be read on its own.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
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