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

State of Kerala - Subsection

Section 138(1)(b) in The Kerala State 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, 2017 (Central Act 12 of 2017) or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) in respect of supplies of value exceeding one crore rupees;