Can offences under MGL be compounded?

Yes. As per section 78 of the MGL, any offence, other
than the following, may upon payment of the prescribed
(compounding) amount be compounded and such
compounding is permissible either before or after the
institution of prosecution:
• Offences numbered 1 to 7 of the 12 major offences
(outlined in Q. 16 above), if the person charged
with the offence had compounded earlier in
respect of any of the said offences;
• Aiding/abetting offences numbered 1 to 7 of the
12 major offences, if the person charged with
the offence had 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 the person
charged with the offence had compounded
earlier in respect of any of the said offences;
• Any offence which is also an offence under
NDPSA or FEMA or any other Act other than
CGST/SGST;
• Any other class of offences or persons that may
be prescribed in this behalf.
Compounding is to be permitted only after payment of tax,
interest and penalty and compounding shall not affect any
proceeding already instituted under any other law.