Tag Archives: Section 138 of Sikkim GST Act 2017

Section 138 of Sikkim GST Act 2017 : Compounding of offences

By | June 10, 2018

Section 138 of Sikkim GST Act 2017 [ Section 138 of Sikkim GST Act 2017 explains Compounding of offences and is covered in  CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment,… Read More »