GST Rules

Offences And Penalties Rules under CGST Rules 2017

 • 0 Comments

  1. Pro­ce­dure for com­pound­ing of — (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.

 

  • 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

 

  • 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-oper­at­ed in the pro­ceed­ings before him and has made full and true dis­clo­sure of facts relat­ing to the case, allow the appli­ca­tion indi­cat­ing the com­pound­ing amount and grant him immu­ni­ty from pros­e­cu­tion or reject such appli­ca­tion with­in nine­ty days of the receipt of the

 

  • The appli­ca­tion shall not be decid­ed under sub-rule (3) with­out afford­ing an oppor­tu­ni­ty of being heard to the appli­cant and record­ing the grounds of such

 

  • The appli­ca­tion shall not be allowed unless the tax, inter­est and penal­ty liable to be paid have been paid in the case for which the appli­ca­tion has been

 

  • The appli­cant shall, with­in a peri­od 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

 

  • 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.

 

  • 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 ”;

Leave a Reply

Your email address will not be published. Required fields are marked *