Compounding of offences under GST allows the Commissioner to accept prescribed payments, abating criminal proceedings on payment.

Commissioner may compound offences under the Act by accepting a prescribed compounding amount payable to the Central or State Government; compounding is barred for specified excluded classes, allowed only after payment of tax, interest and penalty, and does not affect proceedings under other laws. The compounding amount is prescribed within statutory minimum and maximum bounds, and payment of the compounding amount results in no further proceedings under the Act and abatement of any existing criminal proceedings for the same offence.

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