Time limit for issuing tax invoice | CGST Rule 47
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 46A Rule 48 ⟶ Rule 47 – Time limit for issuing tax invoice The invoice referred to in rule 46, in the case of the taxable supply of…
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Monitoring of the order | CGST Rule 136
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 135 Rule 137 ⟶ Rule 136 – Monitoring of the order The Authority may require any authority of central tax, State tax or Union territory tax to monitor…
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.…
Payment voucher | CGST Rule 52
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,…
Physical verification of business premises in certain cases | CGST Rule 25
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…
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…
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…