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 137 Rule 138A ⟶ CHAPTER XVI E-WAY RULES 1[Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill This…
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 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…
Integrated Tax Notifications IGST Notification 01/2018 Title Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund Number 01/2018 Date 23-01-2018 PDF Download (1) In exercise of the powers conferred…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 2 Rule 4 ⟶ CHAPTER II COMPOSITION RULES COMPOSITION LEVY Rule 3 – Intimation for composition levy This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 46 Rule 47 ⟶ Rule 46A – Invoice-cum-bill of supply. This rule was made and amended vide the following notifications • Central Tax Notification No. 45/2017 (dated 13th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 9 Rule 10A ⟶ Rule 10 – Issue of registration certificate (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 55A Rule 57 ⟶ CHAPTER VII ACCOUNTS AND RECORDS Rule 56 – Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 39 Rule 41 ⟶ Rule 40 – Manner of claiming credit in special circumstances (1) The input tax credit claimed in accordance with the provisions of sub-section (1)…