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    <title>Procedure for compounding of offences.</title>
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    <description>Procedure for compounding of offences under the GST rules allows an applicant to apply to the Commissioner before or after prosecution, subject to report, hearing, full and true disclosure, prior payment of tax, interest and penalty, and payment of the ordered compounding amount within time. The Commissioner may grant immunity from prosecution or reject the application, and the order becomes void if the amount is not paid. Immunity may later be withdrawn if material particulars were concealed or false evidence was given.</description>
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      <description>Procedure for compounding of offences under the GST rules allows an applicant to apply to the Commissioner before or after prosecution, subject to report, hearing, full and true disclosure, prior payment of tax, interest and penalty, and payment of the ordered compounding amount within time. The Commissioner may grant immunity from prosecution or reject the application, and the order becomes void if the amount is not paid. Immunity may later be withdrawn if material particulars were concealed or false evidence was given.</description>
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