https://www.taxtmi.com/acts?id=52254 Compounding of offences is permitted for offences not punishable with imprisonment only, or with imprisonment and fine, either before or after prosecution, by a proper officer not below Commissioner, on payment of the prescribed amount to the Central Government. The option is barred for repeat compounding in specified cases, for offences also punishable under other laws, for persons already convicted, and for any prescribed class of persons or offences. Compounding requires payment of cess, interest and penalty, and upon payment no further proceedings may be initiated for the same offence. en-us Thu, 18 Dec 2025 13:18:22 +0530 Mon, 22 Jun 2026 15:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52254 Compounding of offences is permitted for offences not punishable with imprisonment only, or with imprisonment and fine, either before or after prosecution, by a proper officer not below Commissioner, on payment of the prescribed amount to the Central Government. The option is barred for repeat compounding in specified cases, for offences also punishable under other laws, for persons already convicted, and for any prescribed class of persons or offences. Compounding requires payment of cess, interest and penalty, and upon payment no further proceedings may be initiated for the same offence. Act-Rules GST Thu, 18 Dec 2025 13:18:22 +0530 https://www.taxtmi.com/acts?id=52254