CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 74 Rule 76 ⟶ Rule 75 – Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 134 Rule 136 ⟶ Rule 135 – Compliance by the registered person Any order passed by the Authority under these rules shall be immediately complied with by the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 4 Rule 6 ⟶ Rule 5 – Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 44A Rule 46 ⟶ Rule 45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker This rule was made and amended…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 83B Rule 85 ⟶ Rule 84 – Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority as a goods and services…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 86 Rule 86B ⟶ Rule 86A – Conditions of use of amount available in electronic credit ledger This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 129 Rule 131 ⟶ Rule 130 – Confidentiality of information This rule was made and amended vide the following notifications • Central Tax Notification No. 29/2018 (dated 6th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 121 Rule 123 ⟶ CHAPTER XV ANTI-PROFITEERING Rule 122 – Constitution of the Authority The Authority shall consist of,- (a) a Chairman who holds or has held a…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 122 Rule 124 ⟶ Rule 123 – Constitution of the Standing Committee and Screening Committees (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 96B Rule 97A ⟶ Rule 97 – Consumer Welfare Fund This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) was amended in Central…