Singapore legislation
Regulation 2
of Goods and Services Tax (Composition of Offences) Regulations
Regulation 2
Offences which may be compounded
Amended byG.N. Nos. S 512/93S 452/96S 378/2001S 60/2019 wef 01/02/2019S 876/2019 wef 01/01/2020S 1035/2022 wef 31/12/2021S 1035/2022 wef 01/01/2023
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.