GST Section-138-Compensation of crime - what is it?- GST English ~ Learn Online Income Tax - GST Helpline Guideline
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Compensation of crime - what is it? 
Section -138


You are reading GST Act,2017 in English Language.You are reading the GST Act of 2017, in which we are submitting information about Section -138 of the GST Act 2017. According to the information given in GST, section 138, made by the taxpayer or registered person You are reading about the compounding in the crime. You can read about other sections related to fine and crime related to GST Act 2017. Through our complete information about the GST Act 2017, we have been informed.

Generally after the offense, after the payment of fine or late fees, it is settled. Also, penal penalties, fine or jail terms may also be penalized. If the crime continues, the law also provides for criminal prosecution. A sentence like a fine or jail is done through a Prosecution Enabled Criminal Court. But when steps are taken to compound / compel the crime to avoid these procedures and criminal proceedings are dropped due to the amount of compensation paid. For which arsenal authority can order it. This is a conciliatory attitude of these actions.

1. When a criminal offense is filed before it starts criminal proceeding against him or after he has paid a fine amount of crime, then the crime can be compromised.
Under the law, it is possible to compromise, but if there is any of the below mentioned criminal, compounding - will not be compromised.

1 Compounding- Will not be able to compromise: -

A. Whoever tried to commit crime under this law, had committed a crime under the previous crime, it would have been compromised if the crime had been compromised instead of punishment. Such non-compounding offense which is as follows in section -132.
1. The purpose of tax evasion is to break the provision of this law and provide the goods, services or both, if the invoice is not created, the following crimes have been compromised.
2. By breaking the law, making a invoice without providing goods, services or both, so that it can be used for wrong ITC or for wrong refund.
3. And also using the Invoice to capture the ITC.
4. No amount is levied as a tax but the date on which the payment is due is not filled during the period of 3 (three) months.
5. Avoid paying taxes by any other offense other than those above the crime, fraud from ITC or a refund.
6. This law provides false or bogus accounts, documents or information, rather than accounts that are intended to be submitted, to pay any tax that is owed to the following.
7. Above work attempts to offend or help in crime.

B. Apart from this, if a person is a crime other than the offense of which Rs. The supply of worth more than 1 crore has already been compounded.

C. The person who is punished under this law is punishable only once in the case of the previous law of crime under which the law was in force.

D. The person who has been convicted by a court for the following crimes under the same laws

E.Besides, there have been offenses committed in the offense mentioned in section 133 such that a person has committed an offense in preventing or obstructing an officer from duty. It has been punished, who receives or receives such a service that he or she receives / receives such a service Falling is against this law and helps in the crime of such acts.

2. How much and how long it will cost:

At least Rs. 10,000 / - or 50% of the respective tax amount, whichever is less, the amount will be less and the amount of not less than Rs. 30,000 / - or 150% of tax will be decided based on whichever is higher.

3. Once the agreed amount is paid, no further action will be taken against that person for the same offense. If all the prosecution of this crime has started, it will also be terminated.

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