FORM GST REG-01 as amended from time to time;
    (b)    return in FORM GSTR-3B for certain tax periods;
   (c)   FORM GSTR-1 2[,as amended in FORM GSTR-1A if any,] for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time,

(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.

The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

Where the company is under liquidation as specified in section 88, the Commissioner shall Notify the liquidator for the recovery