Compounding of offences: Commissioner may fix compounding amount and grant conditional immunity upon full disclosure. Rule 162 sets the compounding procedure: an applicant files FORM GST CPD-01 to the Commissioner who, after seeking an officer's report and giving a hearing, may allow or reject the application within ninety days. The Commissioner determines the compounding amount per a prescribed Table, requires prior payment of tax, interest and penalty, and mandates payment of the compounding amount within thirty days with proof; non-payment vitiates the order. Immunity granted may be withdrawn for concealment or false evidence, permitting prosecution to proceed.