CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 141 Rule 142A ⟶ CHAPTER – XVIII DEMANDS AND RECOVERY Rule 142 – Notice and order for demand of amounts payable under the Act This Section of Second…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 102 Rule 104 ⟶ CHAPTER – XII ADVANCE RULING Rule 103 – Qualification and appointment of members of the Authority for Advance Ruling The Government shall appoint officers…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 76 Rule 78 ⟶ Rule 77 – Refund of interest paid on reclaim of reversals The interest to be refunded under sub-section (9) of section 42 or sub-section…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 10A Rule 12 ⟶ Rule 11 – Separate registration for multiple places of business within a State or a Union territory This rule was made and amended vide…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 31 Rule 32 ⟶ Rule 31A – Value of supply in case of lottery, betting, gambling and horse racing. (1) Notwithstanding anything contained in the provisions of this…
Electronic Commerce Q 1. What is Electronic Commerce? Ans. Electronic Commerce has been defined to mean the supply of goods or services or both, including digital products over digital or electronic network. Q 2. Who is an e-commerce operator? Ans.…
If you are a tax consultant managing return filing for a lot of client, GSTZen’s returns dashboard is very useful. The home page provides links to all your client’s recent tax returns. The page also shows tax returns for all clients…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 67A Rule 69 ⟶ Rule 68 – Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 33 Rule 35 ⟶ Rule 34 – Rate of exchange of currency, other than Indian rupees, for determination of value (1) The rate of exchange for determination of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 95 Rule 96 ⟶ Rule 95A – Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free…