Refunds
Refunds Q 1. What is refund? Ans. Refund has been discussed in section 54 of the CGST/SGST Act. “Refund” includes (a) any balance amount in the electronic cash ledger so claimed in the returns, (b) any unutilized input tax credit…
Category Articles
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier | CGST Rule 78
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 77 Rule 79 ⟶ Rule 78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the…
Prohibition against bidding or purchase by officer | CGST Rule 148
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 147 Rule 149 ⟶ Rule 148 – Prohibition against bidding or purchase by officer No officer or other person having any duty to perform in connection with any…
Recovery through court | CGST Rule 156
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 155 Rule 157 ⟶ Rule 156 – Recovery through court Where an amount is to be recovered as if it were a fine imposed under the Code of…
Rule 138C – Central Goods and Services Tax Rules, 2017 | CGST Rule 138C | Replaced as per Central Tax Notification 12/2018
CGST Rules – Central Goods and Services Tax Rules, 2017 Rule 138C Inspection and verification of goods This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central…
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | CGST Rule 41A
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 41 Rule 42 ⟶ Rule 41A – Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- This rule was…
Appeals, Review and Revision in GST
Appeals, Review and Revision in GST Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s)…
Registration
Registration Q 1. What is advantage of taking registration in GST? Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: Legally recognized as supplier of goods or services. Proper accounting of taxes paid…
Method of authentication | CGST Rule 26
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 25 Rule 27 ⟶ Rule 26 – Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward…
Prohibition against sale on holidays | CGST Rule 149
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 148 Rule 150 ⟶ Rule 149 – Prohibition against sale on holidays No sale under the rules under the provision of this chapter shall take place on a…