Rule 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax). –

The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis of a demand order, or compounding amount, or deposit made for filing appeal as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21of the Union Territory Goods and Services Tax Act for which input tax credit is not available as per sub-section (5) of section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act,

Rule 162. Procedure for compounding of offences. –

(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.