Compounding of offences: Commissioner may permit payment to stop further GST proceedings once tax, interest and penalty are paid. The Commissioner may compound offences under the CGST Act by requiring the accused to pay a prescribed compounding amount to the Central or State Government, subject to prior payment of the tax, interest and penalty involved. The compounding amount is prescribed with a minimum of twenty-five per cent and a maximum of one hundred per cent of the tax involved. Certain persons and offences are excluded from compounding. Payment of the compounding amount precludes further proceedings under the Act and abates any criminal proceedings already initiated.