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State of Punjab - Section

Section 162 in Punjab Goods and Services Tax Rules, 2017

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.
(2)On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.
(3)The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4)The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5)The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6)The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7)In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8)Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.Form GST CMP -01[See rule 3(1)]Intimation to pay tax under section 10 (composition levy)(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN  
2. Legal name  
3. Trade name, if any  
4. Address of Principal Place of Business  
5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as may benotified by the Government  
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II  
(iii) Any other supplier eligible for composition levy  
6. Financial Year from which composition scheme is opted 2017-2018
7. Jurisdiction Centre State
8. Declaration -I hereby declare that the aforesaid business shall abide bythe conditions and restrictions specified for payment for taxunder section 10.
9. VerificationI.................................................................................... hereby solemnly affirmand declare that the information given hereinabove is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.Signature of AuthorisedSignatoryNamePlace.Date.Designation/Status
Form GST CMP -02[See rule 3(2)]Intimation to pay tax under section 10 (composition levy)(For persons registered under the Act)
1. GSTIN  
2. Legal name  
3. Trade name, if any  
4. Address of Principal Place of Business  
5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as may benotified by the Government  
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II  
(iii) Any other supplier eligible for composition levy  
6. Financial Year from which composition scheme is opted  
7. Jurisdiction Centre State
8. Declaration -I hereby declare that the aforesaid business shall abide bythe conditions and restrictions specified for payment for taxunder section 10.
9. VerificationI.................................................................................... hereby solemnly affirmand declare that the information given hereinabove is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.Signature of AuthorisedSignatoryNameDesignation/StatusPlace.Date.
Form GST-CMP-03[See rule 3(4)]Intimation of details of stock on date of opting for composition levy(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN  
2. Legal name  
3. Trade name, if any  
4. Address of Principal Place of Business  
5. Details of application filed to pay tax under section 10 (i) Application reference number (ARN)  
(ii) Date of filing  
6. Jurisdiction Centre State
7. Stock of purchases made from registered person under the existing law
Sr. No. GSTIN/TIN Name of the supplier Bill/Invoice No. Date Value of Stock VAT Central Excise Service Tax (if applicable) Total
1 2 3 4 5 6 7 8 9 10
1                  
2                  
Total                  
8. Stock of purchases made from unregistered person under the existing law
Sr. No. Name of the unregistered person Address Bill/Invoice No. Date Value of Stock VAT Central Excise Service Tax (if applicable) Total
1 2 3 4 5 6 7 8 9  
1                  
2                  
Total                  
{|
9. Details of tax paid Description Central Tax State Tax/UT Tax
Amount    
Debit entry no.    
|-|
10. Verification
I .................................................................................... hereby solemnlyaffirm and declare that the information given hereinabove is trueand correct to the best of my knowledge and belief and nothinghas been concealed therefrom.
|-|
  Signature of Authorised Signatory
Place Name
Date Designation/Status
|}Form GST - CMP-04[See rule 6(2)]Intimation/Application for Withdrawal from Composition Levy
1. GSTIN  
2. Legal name  
3. Trade name, if any  
4. Address of Principal Place of Business  
5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may benotified by the Government  
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II  
(iii) Any other supplier eligible for composition levy.  
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought DD-MM-YYYY
8. Jurisdiction Centre State
9. Reasons for withdrawal from composition scheme  
10. VerificationI .................................................................................... hereby solemnlyaffirm and declare that the information given hereinabove is trueand correct to the best of my knowledge and belief and nothinghas been concealed therefrom.
  Signature of Authorised Signatory
Place Name
Date Designation/Status
Note - Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC-01Form GST CMP-05[See rule 6(4)]
Reference No. << -. >> << Date >>
ToGSTINNameAddressNotice for denial of option to pay tax under section 10Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: -