Rule 162 of CGST Rules -Procedure for compounding of offences

Rule 162 of CGST Rules -Procedure for compounding of offences

(updated as on 15.11.2017)

(1) An applicant may, either before orafter the institution of prosecution, make an application under sub-section (1) of section 138in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from theconcerned officer with reference to the particulars furnished in the application, or any otherinformation, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application,may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operatedin the proceedings before him and has made full and true disclosure of facts relating to thecase, allow the application indicating the compounding amount and grant him immunityfrom prosecution or reject such application within ninety days of the receipt of theapplication. (4) The application shall not be decided under sub-rule (3) without affording anopportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to bepaid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receiptof the order under sub-rule (3), pay the compounding amount as ordered by theCommissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the timespecified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and bevoid. (8) Immunity granted to a person under sub-rule (3) may, at any time, bewithdrawn by the Commissioner, if he is satisfied that such person had, in the courseof the compounding proceedings, concealed any material particulars or had givenfalse evidence. Thereupon such person may be tried for the offence with respect towhich immunity was granted or for any other offence that appears to have beencommitted by him in connection with the compounding proceedings and theprovisions the Act shall apply as if no such immunity had been granted.;

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CHAPTER - XIX

OFFENCES AND PENALTIES

Chapter XIXof CGST Rules,2017 consists of only one rule relating to Offences & Penalties Rulesunder the GST regime. All this rules are available for your ready reference. Rule 162 :Procedure for compounding of offences

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