Compounding of offences permits payment of a prescribed amount to abate GST prosecution, subject to specified exclusions and conditions. Compounding under the Bihar GST Act allows the Commissioner to compound offences, before or after prosecution, on payment of a prescribed compounding amount and after payment of tax, interest and penalty; compounding abates criminal proceedings under the Act and bars further proceedings for the same offence, subject to specified exclusions and eligibility constraints and prescribed minimum and maximum compounding thresholds.