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    <title>Compounding of offences.</title>
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    <description>Compounding of offences under the Central Goods and Services Tax Act, 2017 may be allowed by the Commissioner before or after prosecution, subject to prescribed conditions, exclusions, and payment of tax, interest and penalty. The compounding amount is determined in the prescribed manner within the stated minimum and maximum limits. On payment of the amount, no further proceedings may be initiated under the Act for the same offence, and any criminal proceedings already initiated stand abated.</description>
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      <description>Compounding of offences under the Central Goods and Services Tax Act, 2017 may be allowed by the Commissioner before or after prosecution, subject to prescribed conditions, exclusions, and payment of tax, interest and penalty. The compounding amount is determined in the prescribed manner within the stated minimum and maximum limits. On payment of the amount, no further proceedings may be initiated under the Act for the same offence, and any criminal proceedings already initiated stand abated.</description>
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