<s>[INST] What is the time limit for filing of an application for compounding? [/INST] The assessee can file the application for compounding at any time after committing the offence, regardless of whether the same has come to the notice of the department or not.

However, if a prosecution complaint has already been filed in a court of law, the application should be filed within 12 months from the end of the month in which the prosecution complaint was filed.​ </s>