CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 41A Rule 43 ⟶ Rule 42 – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof This rule was made…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 67 Rule 68 ⟶ 4 “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 47 Rule 49 ⟶ Rule 48 – Manner of issuing invoice This rule was made and amended vide the following notifications • Central Tax Notification No. 68/2019 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 61 Rule 62 ⟶ Rule 61A – Manner of opting for furnishing quarterly return (1) Every registered person intending to furnish return on a quarterly basis under proviso…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 44 Rule 45 ⟶ Rule 44A – Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 43 Rule 44A ⟶ Rule 44 – Manner of reversal of credit under special circumstances (1) The amount of input tax credit relating to inputs held in stock,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 107 Rule 108 ⟶ Rule 107A – Manual filing and processing Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 97 Rule 98 ⟶ Rule 97A – Manual filing and processing Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference…
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…