Rule 162
Procedure for compounding of offences.
GST
Offences and Penalties
Rule 162 of Central Goods and Services Tax Rules, 2017
CHAPTER – XIX
OFFENCES AND PENALTIES
Procedure for compounding of offences.-
162. (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in 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 the concerned officer with reference to the particulars furnished in the application, or any other information, 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 1[****] has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant
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or the amount of refund wrongly taken, subject to minimum of forty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken.
2
Offence specified in clause (c) of sub-section (1) of section 132 of the Act
3
Offence specified in clause (d) of sub-section (1) of section 132 of the Act
4
Offence specified in clause (e) of sub-section (1) of section 132 of the Act
5
Offence specified in clause (f) of sub-section (1) of section 132 of the Act
Amount equivalent to twenty-five per cent of tax evaded.
.
Amount equivalent to twenty-five per cent of tax evaded.
6
Offence specified in clause (h) of sub-section (1) of section 132 of the Act
7
Offence specified in clause (i) of sub-section (1) of section 132 of the Act
8
Attempt to commit the offences or abets the commission of offences mentioned in clause (a), (c) to (f) and clauses (h) and (i) of sub-section (1) of section 132 of the Ac
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od of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for 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 provisions the Act shall apply as if no such immunity had been granted.
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NOTES:-
1.
Omitted vide Notification No. 38/2023- Ce
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