Compounding of offences :
Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed – section 138(1) of CGST Act.
Compounding does not affect proceedings under other law – Any compounding allowed under the provision of this section shall not affect the proceedings if any, instituted under any other law – second proviso to section 138(1) of CGST Act.
Compounding only after tax, interest and penalty paid – Compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences – third proviso to section 138(1) of CGST Act.