Special Audit | CGST Rule 102
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 101 Rule 103 ⟶ Rule 102 – Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer…
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Migration of persons registered under the existing law | CGST Rule 24
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…
Notice and order for demand of amounts payable under the Act | CGST Rule 142
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…
Notice to non-filers of returns | CGST Rule 68
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…
Order sanctioning interest on delayed refunds | CGST Rule 94
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.…
Power to determine the methodology and procedure | CGST Rule 126
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…
Power to summon persons to give evidence and produce documents | CGST Rule 132
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 •…
Procedure for compounding of offences | CGST Rule 162
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…
Procedure for distribution of input tax credit by Input Service Distributor | CGST Rule 39
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…
Procedure for recovery of dues under existing laws | CGST Rule 142A
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…