Compounding will not be available for-

• Anyone who has already committed any of the offences mentioned under prosecution above, i.e., second time offenders will not be allowed to compound.
• A person who had committed an offence before under GST involving supplies above Rs. 1 crore and has been allowed to compound before. Thus, it stands, any person previously enjoying compounding for goods/services over Rs. 1 crore will not enjoy compounding a second time.
• Any person who is also being tried under other acts such as Narcotic Drugs Act, FEMA etc.
• Any person convicted by a court under GST
• Any person giving false information during proceedings, or preventing the officer from his duty or destroying evidence
• Compounding will be allowed only after payment of all tax, interest and penalty dues.