Compounding of offences: commissioner may accept prescribed payment to bar further proceedings under the GST Act. Compounding under the Goa GST Act allows the Commissioner to compound offences, before or after prosecution, on payment of a prescribed compounding amount, provided tax, interest and penalty are paid; compounding does not affect proceedings under other laws and, once paid, bars further proceedings under the Act and abates existing criminal proceedings. Exclusions include prior compounding for specified offences, offences involving supplies exceeding one crore rupees, offences also punishable under other laws, convictions under the Act, specified serious offences, and other prescribed classes; prescribed minimum and maximum compounding amounts apply.