CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 142 Rule 142 B ⟶ Rule 142A – Procedure for recovery of dues under existing laws (1) A summary of order issued under any of the existing laws…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 156 Rule 158 ⟶ Rule 157 – Recovery from surety Where any person has become surety for the amount due by the defaulter, he may be proceeded against…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 120 Rule 121 ⟶ Rule 120A – Revision of declaration in FORM GST TRAN-1 Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 116 Rule 118 ⟶ CHAPTER XIV TRANSITIONAL PROVISIONS Rule 117 – Tax or duty credit carried forward under any existing law or on goods held in stock on…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 8 Rule 10 ⟶ Rule 9 – Verification of the application and approval This rule was made and amended vide the following notifications • Central Tax Notification No.…
Overview of the IGST Act Q 1. What is IGST? Ans. “Integrated Goods and Services Tax” (IGST) means tax levied under the IGST Act on the supply of any goods and/ or services in the course of inter-State trade or…
Central Tax Notifications CGST Notification 67/2017 Title Seeks to extend the time limit for filing FORM GST ITC-01 Number 67/2017 Date 21-12-2017 PDF Download
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 107 Rule 108 ⟶ Rule 107A – Manual filing and processing Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 140 Rule 142 ⟶ Rule 141 – Procedure in respect of seized goods This rule was made and amended vide the following notifications • Central Tax Notification No.…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 120A Rule 122 ⟶ Rule 121 – Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section…