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of <h1>Compounding Offences Under CGST Act 2017: Eligibility, Payment Requirements, and Impact on Criminal Proceedings</h1> Under the Central Goods and Services Tax Act, 2017, offences may be compounded by the Commissioner before or after prosecution upon payment to the government. However, compounding is not applicable to individuals previously allowed to compound certain offences, those accused under specific clauses, or those convicted by a court. Compounding requires payment of tax, interest, and penalties, and the amount must be between 25% and 100% of the tax involved. Once compounded, no further proceedings will be initiated, and any ongoing criminal proceedings will be terminated.
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