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 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…
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 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…