CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 32A Rule 34 ⟶ Rule 33 – Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure…
Offences, Penalties, Prosecution and Compounding Q 1. What are the prescribed offences under CGST/SGST Act? Ans. The CGST/SGST Act codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 122, apart from the penalty prescribed…
Central Tax Circulars CGST Circular 22/2017 Circular Number 22/2017 Circular Date 21-12-2017 PDF Download To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues regarding treatment…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 44 Rule 45 ⟶ Rule 44A – Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 38 Rule 40 ⟶ Rule 39 – Procedure for distribution of input tax credit by Input Service Distributor (1) An Input Service Distributor shall distribute input tax credit…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 159 Rule 161 ⟶ Rule 160 – Recovery from company in liquidation Where the company is under liquidation as specified in section 88, the Commissioner shall notify the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 52 Rule 54 ⟶ Rule 53 – Revised tax invoice and credit or debit notes This rule was made and amended vide the following notifications • Central Tax…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 55 Rule 56 ⟶ Rule 55A – Tax Invoice or bill of supply to accompany transport of goods. This rule was made and amended vide the following notifications…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138A Rule 138C ⟶ Rule 138B – Verification of documents and conveyances This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) was amended…
Overview of Goods and Services Tax (GST) Q 1. What is Goods and Services Tax (GST)? Ans. It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from…