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Can offences under CGST/SGST Act be compounded?

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....fences under CGST/SGST Act be compounded?   Ans. Yes. As per section 138 of the CGST/SGST Act, any offence, other than the following, may upon payment of the prescribed (compounding) amount be....

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....d compounded earlier in respect of any of the said offences; * Any offence (other than the above offences) under any SGST Act/IGST Act in respect of a supply with value exceeding Rs. 1 crore, if th....