Compounding of offences permitted under GST law, subject to exclusions and payment of tax, interest and penalty. Compounding under the Model GST Law is available for most offences on payment of the prescribed amount either before or after prosecution, provided tax, interest and penalty are paid; compounding does not affect proceedings under other laws. Certain categories are excluded from compounding, including repeat compounded persons for specified major offences, related aiding or abetting offences, offences overlapping with non-tax statutes, and other prescribed classes or persons.