CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 96A Rule 97 ⟶ Rule 96B – Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 155 Rule 157 ⟶ Rule 156 – Recovery through court Where an amount is to be recovered as if it were a fine imposed under the Code of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 93 Rule 95 ⟶ Rule 94 – Order sanctioning interest on delayed refunds This rule was made and amended vide the following notifications • Central Tax Notification No.…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 51 Rule 53 ⟶ Rule 52 – Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 24 Rule 26 ⟶ Rule 25 – Physical verification of business premises in certain cases This rule was made and amended vide the following notifications • Central Tax…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 125 Rule 127 ⟶ Rule 126 – Power to determine the methodology and procedure The Authority may determine the methodology and procedure for determination as to whether the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 131 Rule 133 ⟶ Rule 132 – Power to summon persons to give evidence and produce documents This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 161 CHAPTER – XIX OFFENCES AND PENALTIES Rule 162 – Procedure for compounding of offences (1) An applicant may, either before or after the institution of prosecution, make…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 38 Rule 40 ⟶ Rule 39 – Procedure for distribution of input tax credit by Input Service Distributor (1) An Input Service Distributor shall distribute input tax credit…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 142 Rule 142 B ⟶ Rule 142A – Procedure for recovery of dues under existing laws (1) A summary of order issued under any of the existing laws…