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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Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | CGST Rule 41A
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 41 Rule 42 ⟶ Rule 41A – Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- This rule was…
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…
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…
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…
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…