Bring out the minimum amount and the maximum amount for compounding of offences u/s 138 of the Central Goods and Services Act, 2017 (CGST). State what will be the outcome of compounding of offences?

The amount for compounding of offences under Section 138(2) of the Central Goods and Services Tax Act, 2017 shall be such as may be prescribed, subject to: the minimum amount not being less than ten thousand rupees (₹10,000) or fifty percent (50%) of the tax involved, whichever is higher. the maximum amount not being less than thirty thousand rupees (₹30,000) or one hundred and fifty percent (150%) of the tax whichever is higher. Outcome of compounding of offences: Section 138 (3) of Central Goods and Services Tax Act, 2017 states that on payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.