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    <description>Section 138 permits the Commissioner to compound GST offences on payment of a prescribed compounding amount, subject to payment of tax, interest and penalty and to prescribed minimum and maximum limits; specified exclusions bar compounding for certain offences, repeat compoundings, offences under other laws, convictions, and categories listed in section 132, and compounding does not affect proceedings under other laws while payment abates criminal proceedings under this Act.</description>
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