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| Goods and Services Tax Act |
(Chapter 117A, Section 75(3))
| Goods and Services Tax (Composition of Offences) Regulations |
| Rg 4 |
| G.N. No. S 512/1993 |
| REVISED EDITION 2001 |
| (15th September 2001) |
| [20th December 1993] |
| Citation |
| 1. These Regulations may be cited as the Goods and Services Tax (Composition of Offences) Regulations. |
| Offences which may be compounded |
| 2. The offences referred to in sections 44(4), 46(6), 59(1) and (2), 61, 62(1), 62A(2), 62B(3), 63, 64(1), 64A(1), (2) and (4), 66, 81(4), 82(5), 83I(4) and 84(2D) (other than a continuing offence under section 84(2D)) of the Act and regulations 62(1) and 108 of the Goods and Services Tax (General) Regulations (Rg 1) may be compounded by the Comptroller of Goods and Services Tax or any person authorised by him in accordance with section 75(1) of the Act. [G.N. Nos. S 512/93; S 452/96; S 378/2001] [S 60/2019 wef 01/02/2019] [S 876/2019 wef 01/01/2020] |