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GST LAWS
RULES
CENTRAL GOODS AND SERVICE TAX RULES, 2017
CHAPTER XIX - OFFENCES AND PENALTIES
Rule 162 of CGST Rules - Procedure for compounding of offences
Rule 163 of CGST Rules - Consent based sharing of information
Rule 164 of CGST Rules - Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73
