Compounding of offences permits the Commissioner to accept prescribed payments to abate GST criminal proceedings upon payment. Compounding of offences permits the Commissioner to compound any offence under the Act, before or after prosecution, on payment of a prescribed compounding amount to the Central or State Government; compounding requires payment of the tax, interest and penalty involved, is subject to prescribed exclusions for specified categories and prior compoundings, and, once the Commissioner determines and the amount is paid, no further proceedings under the Act shall be initiated and existing criminal proceedings in respect of the same offence shall abate.