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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 160 Rule 162 ⟶ Rule 161 – Continuation of certain recovery proceedings The 1[intimation or notice ] for the reduction or enhancement of any demand under section 84…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 130 Rule 132 ⟶ Rule 131 – Cooperation with other agencies or statutory authorities This rule was made and amended vide the following notifications • Central Tax Notification…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 92 Rule 94 ⟶ Rule 93 – Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 133 Rule 135 ⟶ Rule 134 – Decision to be taken by the majority This rule was made and amended vide the following notifications • Central Tax Notification…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 118 Rule 120 ⟶ Rule 119 – Declaration of stock held by a principal and job-worker Every person to whom the provisions of section 141 apply shall, within…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 117 Rule 119 ⟶ Rule 118 – Declaration to be made under clause (c) of sub-section (11) of section 142 Every person to whom the provision of clause…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 1 Rule 3 ⟶ Rule 2 – Definitions In these rules, unless the context otherwise requires,- (a) “Act” means the Central Goods and Services Tax Act, 2017 (12…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 114 Rule 116 ⟶ Rule 115 – Demand confirmed by the Court The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount…