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of <h1>Section 97 GST Law: Offence Compounding Rules, Exceptions for Repeat Offenders & High-Value Cases Explained.</h1> Section 97 of the Model GST Law allows for the compounding of offences under the Act, either before or after prosecution, by the Competent Authority upon payment of a prescribed amount to the government. However, compounding is not permitted for individuals who have previously compounded certain offences, those involved in high-value offences, or offences under other specific laws. It also excludes individuals convicted by a court or involved in specific offences under section 92. Compounding is contingent on payment of tax, interest, and penalties, and once paid, no further proceedings will be initiated, and existing criminal proceedings will be abated. The compounding amount is subject to prescribed minimum and maximum limits.
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