Goods and Services Tax (Composition of Offences) Regulations

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), 62C(1) and (4), 63, 64, 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]

[S 1035/2022 wef 31/12/2021]

[S 1035/2022 wef 01/01/2023]

LEGISLATIVE HISTORY

Goods and Services Tax (Composition of Offences) Regulations

 

This Legislative History is provided for the convenience of users of the Goods and Services Tax (Composition of Offences) Regulations. It is not part of these Regulations.
1.	G. N. No. S 512/1993—Goods and Services Tax (Composition of Offences) Regulations 1993
	Date of commencement	:	20 December 1993
2.	1994 Revised Edition—Goods and Services Tax (Composition of Offences) Regulations 1994
	Date of operation	:	30 March 1994
3.	G. N. No. S 452/1996—Goods and Services Tax (Composition of Offences) (Amendment) Regulations 1996
	Date of commencement	:	18 October 1996
4.	G. N. No. S 378/2001—Goods and Services Tax (Composition of Offences) (Amendment) Regulations 2001
	Date of commencement	:	8 August 2001
5.	2001 Revised Edition—Goods and Services Tax (Composition of Offences) Regulations
	Date of operation	:	15 September 2001
6.	G.N. No. S 60/2019—Goods and Services Tax (Composition of Offences) (Amendment) Regulations 2019
	Date of commencement	:	1 February 2019
7.	G.N. No. S 876/2019—Goods and Services Tax (Composition of Offences) (Amendment No. 2) Regulations 2019
	Date of commencement	:	1 January 2020
8.	G.N. No. S 1035/2022—Goods and Services Tax (Composition of Offences) (Amendment) Regulations 2022
	Date of commencement	:	31 December 2021
9.	G.N. No. S 1035/2022—Goods and Services Tax (Composition of Offences) (Amendment) Regulations 2022
	Date of commencement	:	1 January 2023