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    <description>Any offence under the CGST Act may be compounded by the Commissioner, before or after prosecution, on payment by the accused to the Central or State Government of the prescribed compounding amount; the Commissioner determines that amount within statutory minima and maxima. Compounding is available only after payment of the tax, interest and penalty related to the offence and does not affect proceedings under other laws. Once validly compounded, prosecution for the same offence is dropped and the compounding authority&#039;s order is final.</description>
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