Bare ActsThe BIHAR GOODS AND SERVICES TAX ACT, 2017

Section 138

Compounding of offences

Amendment status not verified — confirm the current text below against the official source.

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, 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), (h), (i) and (1) of sub- section (1) of section 132;]273

Section 138 – The BIHAR GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai