CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 81 Rule 83 ⟶ Rule 82 – Details of inward supplies of persons having Unique Identity Number (1) Every person who has been issued a Unique Identity Number…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 31A Rule 32A ⟶ Rule 32 – Determination of value in respect of certain supplies (1) Notwithstanding anything contained in the provisions of this Chapter, the value in…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 17 Rule 19 ⟶ Rule 18 – Display of registration certificate and Goods and Services Tax Identification Number on the name board (1) Every registered person shall display…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 153 Rule 155 ⟶ Rule 154 – Disposal of proceeds of sale of goods and movable or immovable property The amounts so realised from the sale of goods,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 115 Rule 117 ⟶ Rule 116 – Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138 Rule 138B ⟶ Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance This Section of the Central Goods and Services Tax…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 126 Rule 128 ⟶ Rule 127 – Duties of the Authority This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 3 Rule 5 ⟶ Rule 4 – Effective date for composition levy (1) The option to pay tax under section 10 shall be effective from the beginning of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 86B Rule 88 ⟶ Rule 87 – Electronic Cash Ledger This rule was made and amended vide the following notifications • Central Tax Notification No. 31/2019 (dated 28th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 85 Rule 86A ⟶ Rule 86 – Electronic Credit Ledger This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th…