Compounding of offences lets Commissioner settle GST offences by prescribed payment, subject to exclusions and tax, interest and penalty payment. Section 138 authorises the Commissioner to compound offences under the Haryana GST Act by accepting a prescribed compounding amount, subject to payment of the tax, interest and penalty involved and compliance with prescribed minimum and maximum limits. Compounding is subject to specified exclusions including prior compounding for specified offences, offences linked to other laws, convictions, and certain serious offence categories; compounding does not affect proceedings under other laws. On payment of the compounding amount as determined by the Commissioner, no further proceedings under the Act shall be initiated in respect of the same offence and existing criminal proceedings shall stand abated.