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    <title>Compounding of offences</title>
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    <description>Compounding under the Bihar GST Act allows the Commissioner to compound offences, before or after prosecution, on payment of a prescribed compounding amount and after payment of tax, interest and penalty; compounding abates criminal proceedings under the Act and bars further proceedings for the same offence, subject to specified exclusions and eligibility constraints and prescribed minimum and maximum compounding thresholds.</description>
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      <description>Compounding under the Bihar GST Act allows the Commissioner to compound offences, before or after prosecution, on payment of a prescribed compounding amount and after payment of tax, interest and penalty; compounding abates criminal proceedings under the Act and bars further proceedings for the same offence, subject to specified exclusions and eligibility constraints and prescribed minimum and maximum compounding thresholds.</description>
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