Application for compounding of an offence in Form GST CPD-01

On the letterhead of the applicant — to be filed only after the tax, interest and penalty have been paid in full, and only on the client’s written instructions recording that he understands the consequences

To
The Commissioner of [Central / State] Tax
[Commissionerate], [Commissioner's office address]

Sub: Application under section 138 of the CGST Act 2017 read with Rule 162 of the CGST Rules 2017 for compounding of the offence under clause [Clause of section 132(1) of the offence] of sub-section (1) of section 132 — GSTIN [Applicant's GSTIN] — [File / Prosecution Complaint No. ____ ]

Sir / Madam,