Compounding of offences under GST rules requires payment, prescribed amounts, and strict conditions for immunity from prosecution. A registered person may apply for compounding of offences before or after prosecution is instituted, and the proper officer must consider the application, call for a report, and decide within ninety days whether to allow compounding and grant immunity from prosecution or reject it after hearing the applicant. Where allowed, the officer specifies the compounding amount under the prescribed tables, with the higher amount applying if multiple offences are involved, and the application cannot be allowed unless cess, interest and penalty have been paid. The applicant must pay the compounding amount within thirty days, failing which the order becomes void, and immunity may later be withdrawn if particulars were concealed or false evidence was given.