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[Cites 0, Cited by 0] [Section 138(1)] [Section 138] [Entire Act]

State of Telangana - Subsection

Section 138(1)(b) in Telangana Goods and Services Tax Act, 2017

(b)a person who has been allowed to compound once in respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one crore rupees;