Compounding of offences: Commissioner may accept prescribed compounding amount to abate criminal GST proceedings after payment.

The Commissioner may compound any offence under the Act, before or after prosecution, on payment by the accused of a prescribed compounding amount to the Central or State Government, provided tax, interest and penalty involved are paid; specified categories of offences and persons are excluded; compounding does not affect proceedings under other laws; the prescribed compounding amount is subject to statutory minimum and maximum floors related to the tax involved; and payment of the compounding amount abates criminal proceedings under this Act in respect of the same offence.

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