A
A legal process where an offender avoids criminal prosecution by paying a specified fine.
B
The automatic carrying forward of unutilised Input Tax Credit across successive financial years.
C
The mandatory doubling of GST rates for repeated failure to file monthly returns.
D
The consolidation of central and state indirect taxes into a single unified rate structure.
Correct answer: (a) A legal process where an offender avoids criminal prosecution by paying a specified fine.
Explanation
Option A is correct because compounding of offences refers to a settlement process allowing an offender to avoid criminal prosecution through the payment of a specified fine. Options B, C, and D describe unrelated tax procedures.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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