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.
(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 [***] [1]  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.
[(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:-
S.No. Offence Compounding amount if offence is
punishable under clause (i) of sub-
section (1) of section 132

For a presentation, chart, or infographic, you can simplify the compounding amounts under Rule 162 – Compounding of Offences as follows: