CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 106 Rule 107A ⟶ Rule 107 – Certification of copies of the advance rulings pronounced by the Appellate Authority A copy of the advance ruling pronounced by the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 37 Rule 39 ⟶ Rule 38 – Claim of credit by a banking company or a financial institution A banking company or a financial institution, including a non-banking…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 71 Rule 73 ⟶ Rule 72 – Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 75 Rule 77 ⟶ Rule 76 – Claim of reduction in output tax liability more than once The duplication of claims for reduction in output tax liability in…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 70 Rule 72 ⟶ Rule 71 – Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 11 Rule 13 ⟶ Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source This rule was made…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 87 Rule 88A ⟶ Rule 88 – Identification number for each transaction (1) A unique identification number shall be generated at the common portal for each debit or…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 128 Rule 130 ⟶ Rule 129 – Initiation and conduct of proceedings This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138B Rule 138D ⟶ Rule 138C – Inspection and verification of goods This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) was amended…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138E Rule 140 ⟶ CHAPTER – XVII INSPECTION, SEARCH AND SEIZURE Rule 139 – Inspection, search and seizure (1) Where the proper officer not below the rank of…