Compounding of offences allows cessation of GST prosecution after prescribed payment, subject to exclusions and tax payment conditions. Compounding allows the Commissioner to compound offences on payment of a prescribed amount to the Central or State Government, provided tax, interest and penalty are paid; specified categories of offences and persons are excluded from compounding, compounding does not affect proceedings under other laws, prescribed minimum and maximum limits for compounding amounts apply, and payment of the compounding amount prevents further proceedings under the Ordinance and abates existing criminal proceedings in respect of the same offence.