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…
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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 140 Rule 142 ⟶ Rule 141 – Procedure in respect of seized goods This rule was made and amended vide the following notifications • Central Tax Notification No.…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 110 Rule 112 ⟶ Rule 111 – Application to the Appellate Tribunal (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 109 Rule 109B ⟶ Rule 109A – Appointment of Appellate Authority This rule was made and amended vide the following notifications • Central Tax Notification No. 60/2018 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 123 Rule 125 ⟶ Rule 124 – Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority This rule was…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 80 Rule 82 ⟶ Rule 81 – Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 105 Rule 107 ⟶ Rule 106 – Form and manner of appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 103 Rule 105 ⟶ Rule 104 – Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section…