Compounding of an offence Section 138 - GST Ready Reckoner - GST

..... the tax department and is not an agreement or contract. (c) Specified offences can be compounded only once.(under section 132 clauses (a) to (f), (h), (i)) (d) As per Rule 162 of the GST Law, the application of compounding shall be filed in FORM GST-CPD-01. No compounding unless Amount of tax , interest & penalty is paid (e) On receipt of the application, the commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application or any .....

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Compounding of an offence Section 138 - GST Ready Reckoner - GST

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..... rticulars or had given false evidence . Thereupon such person may be tried of the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provision of the act shall apply as if no such immunity has been granted. (g) The applicant, within a period of 30 days from the date of receipt of order allowing compounding, shall pay the compounding amount as ordered by the commissioner and .....

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Compounding of an offence Section 138 - GST Ready Reckoner - GST

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