Bharat has committed offence under CGST Act which can be compounded as per provisions of section 138(1) of the CGST Act, 2017. He has paid the tax amount of ₹ 6 lakhs involved in the offence. He wishes to apply to commis

i. Minimum limit for compounding amount: 25% of tax involved i.e. 25% of ₹ 6 lakhs = ₹ 1.5 lakhs ii. Maximum limit for compounding amount: 100% of tax involved i.e., 100% of ₹ 6 lakhs = ₹ 6 lakhs If Bharat pays such compounding amount as may be determined by commissioner, no further proceedings shall be initiated under this Act against him in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. Provisions of Sec 138 Amended by FA,2023 w.e.f. 1/10/23 Notification no. 28/2023-Central Tax dated July 31, 2023.