CGST Rules – Central Goods and Services Tax Rules, 2017 Rule 2 ⟶ CHAPTER I PRELIMINARY Rule 1 – Short title and Commencement (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 32 Rule 33 ⟶ Rule 32A – Value of supply in cases where Kerala Flood Cess is applicable This rule was made and amended vide the following notifications…
FAQ on GST FAQ on GST Billing and Accounting Time of Supply Scope of Supply POS of Goods and Service GST Returns Filing Issues in Calculating Tax Amount Return purpose of ITC Input Tax Credit GSTR-3B Return Filing Year-to-date Consolidated…
Central Tax Notifications CGST Notification 01/2018 Title Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. Number 01/2018 Date 01-01-2018 PDF…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 93 Rule 95 ⟶ Rule 94 – Order sanctioning interest on delayed refunds This rule was made and amended vide the following notifications • Central Tax Notification No.…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 49 Rule 51 ⟶ Rule 50 – Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 50 Rule 52 ⟶ Rule 51 – Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 101 Rule 103 ⟶ Rule 102 – Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 34 Rule 36 ⟶ Rule 35 – Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax Where the value of supply is inclusive…
Goods and Services Tax (GST) 2nd Edition 1. 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…