Can offences under CGST/SGST Act be compounded?

Yes. As per section 138 of the CGST/SGST Act, any offence, other than the following, may upon payment of the prescribed (compounding) amount be compounded and such compounding is permissible either before or after the institution of prosecution: • Offences numbered 1 to 6 of the 12 major offences (outlined in Q. 16 above), if … Read more

Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act?

Yes. Section 137 of the CGST/SGST ACT provides that every person who was in-charge of or responsible to a company for the conduct of its business shall, along-with the company itself, be liable to be proceeded against and punished for an offence committed by the company while such person was in-charge of the affairs of … Read more