Important Keyword: FORM GST CPD-02, rejection / allowance, FORM GST CPD-02: Order for rejection / allowance of compounding of offence.

FORM GST CPD-02

[See rule 162(3)]

Reference No:                                                                                                 Date:

To

GSTIN/ID ——–

Name Address

ARN ——-                                         Date –

Order for rejection / allowance of compounding of offence

This has reference to your application referred to above. Your application has been examined in the department and the findings are as recorded below:

<<text>>

I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences stated in column (2) of the table below on payment compounding amount indicated in column (3):

Note:- (1) In case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified against the categories in which the offence sought to be compounded can be categorized.

(2) This amount will be deposited under minor head “Other”.]¹

You are hereby directed to pay the aforesaid compounding amount by———————————————————————————- (date) and

on payment of the compounding amount, you will be granted immunity from prosecution for the offences listed in column (2) of the aforesaid table.

or

Your application is hereby rejected.

Signature

Name
Designation

¹ Substituted vide Notf No. 16/2019-CT dt. 29.03.2019wef 01.04.2019

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Official Income Tax Return filing website: https://incometaxindia.gov.in/