The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-XIX Offences and Penalties Rule 162: 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 […]
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-XIX Offences and Penalties Rule 163: Consent based sharing of information. 1[163. (1) Where a registered person opts to share the information furnished in- (a) FORM GST REG-01 as amended from time to time; (b) return in FORM GSTR-3B for
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-XIX Offences and Penalties Rule 164: Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. 1[164. (1) Any person who is eligible for waiver of interest, or penalty, or both in
