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of <h1>Rule 162: Apply for GST Offence Compounding with FORM GST CPD-01; Decision in 90 Days; Immunity Possible.</h1> Rule 162 of the Central Goods and Services Tax Rules, 2017 outlines the procedure for compounding offences related to GST. An applicant can apply for compounding before or after prosecution using FORM GST CPD-01. The Commissioner reviews the application, may request additional information, and decides within 90 days whether to approve or reject it. The compounding amount is determined based on the nature of the offence, with specific percentages applied to the tax evaded or input tax credit wrongly availed. Immunity from prosecution can be granted but may be withdrawn if false information is discovered. Payment of the compounding amount is required within 30 days of the order.
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