CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 86A Rule 87 ⟶ “Rule 86B – Restrictions on use of amount available in electronic credit ledger Notwithstanding anything contained in these rules, the registered person shall not…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 23 Rule 25 ⟶ Rule 24 – Migration of persons registered under the existing law (1) (a) Every person, other than a person deducting tax at source or…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 141 Rule 142A ⟶ CHAPTER – XVIII DEMANDS AND RECOVERY Rule 142 – Notice and order for demand of amounts payable under the Act This Section of Second…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 67A Rule 69 ⟶ Rule 68 – Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to…
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 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…