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    <title>Compounding of offences.</title>
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    <description>Compounding under the Gujarat GST Act allows the Commissioner to compound offences upon payment of a prescribed amount, provided tax, interest and penalty for the offence are paid; such payment bars further proceedings under the Act and abates ongoing criminal proceedings. The provision lists specific exclusions to compounding, and prescribes minimum and maximum floors for the compounding amount and additional prescribed conditions.</description>
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      <title>Compounding of offences.</title>
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      <description>Compounding under the Gujarat GST Act allows the Commissioner to compound offences upon payment of a prescribed amount, provided tax, interest and penalty for the offence are paid; such payment bars further proceedings under the Act and abates ongoing criminal proceedings. The provision lists specific exclusions to compounding, and prescribes minimum and maximum floors for the compounding amount and additional prescribed conditions.</description>
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