Section 15: Amendment of FORM GST CPD-02

The Karnataka Goods and Services Tax Rules, (Third Amendment) Rules, 2019State Rules of Karnataka · 2017

In FORM GST CPD-02 of the said rules, for the table and Note below the table, the following table and Note shall be substituted, namely:– “Sr. No. Offence Act Compounding amount (Rs.)

(1) (2) (3) (4) 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”.

By Order and in the name of the Governor of Karnataka, NETRAPRABHA M.DHAYAPULE Under Secretary to Government (I/c, Finance Department [C.T-1].

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Where this provision sits

Act	The Karnataka Goods and Services Tax Rules, (Third Amendment) Rules, 2019
Section	15
Marginal note	Amendment of FORM GST CPD-02
Jurisdiction	State of Karnataka
Status	In force as published by the source

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