Compounding of offences: Commissioner may accept payment to compound GST offences, with specified exclusions and effect on proceedings. The Commissioner may compound any offence under the Arunachal Pradesh GST Act on payment of a prescribed compounding amount, subject to exclusions (prior compounding, cross law offences, convictions, specified serious offences and other prescribed classes). Compounding requires prior payment of tax, interest and penalty, does not affect proceedings under other laws, and, once the compounding amount is paid as determined by the Commissioner, bars further proceedings under the Act and causes existing criminal proceedings for the same offence to abate.