Compounding of offences: prescribed payment can abate proceedings and grant conditional immunity subject to procedural safeguards. Compounding under section 138 authorises the Commissioner to accept a prescribed compounding amount in prescribed form to grant immunity from prosecution, subject to exceptions and the requirement that tax, interest and penalty due are paid. Applications in FORM GST CPD-01 prompt a report from the officer and a decision in FORM GST CPD-02 after affording an opportunity to be heard. The applicant must pay the ordered compounding amount within thirty days or the order is vitiated. Immunity may be withdrawn if material facts were concealed or false evidence given.