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

State of Himachal Pradesh - Subsection

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