Compounding of offences permits settlement by payment, abating GST criminal proceedings upon prescribed payment. Section 138 permits compounding of offences by the Chief Commissioner on payment of a prescribed compounding amount after payment of tax, interest and penalty; it enumerates exclusions (including prior compounding, offences under other laws, convictions and prescribed classes), preserves proceedings under other laws, sets prescribed minimum and maximum bounds for the compounding amount, and provides that payment abates criminal proceedings and bars further proceedings under this Act in respect of the same offence.