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 77 Rule 79 ⟶ Rule 78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 25 Rule 27 ⟶ Rule 26 – Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward…
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…
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…
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…
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…
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.…