Section 138
Compounding of offences
In force
Section 138. Compounding of offences.
(1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment by the person accused of the offence of such compounding amount in such manner as may be prescribed.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-138.html
- Source confidence: Pending verification
Quick facts
- Section
- 138
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1