COMPENDIUM ON PROSECUTION IN GOODS & SERVICES TAX

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Compounding of Offences under GST

Reading Time: 5 minutes Compounding of Offences under GST or Compendium on prosecution in GST, to understand the Compounding of Offences under GST read section 138 of the Central Goods and Service Tax Act, 2017 which deals with the provisions of compounding of offences under GST Act, along with rule 162 of the Central Goods and Service Tax Rules,
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