CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 142A Rule 144 ⟶ Rule 143 – Recovery by deduction from any money owed Where any amount payable by a person (hereafter referred to in this rule as…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 30 Rule 31A ⟶ Rule 31 – Residual method for determination of value of supply of goods or services or both Where the value of supply of goods…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 83A Rule 84 ⟶ Rule 83B – Surrender of enrolment of goods and services tax practitioner This rule was made and amended vide the following notifications • Central…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 29 Rule 31 ⟶ Rule 30 – Value of supply of goods or services or both based on cost Where the value of a supply of goods or…
Inspection, Search, Seizure and Arrest Q 1. What is the meaning of the term “Search”? Ans. As per law dictionary and as noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery…
Central Tax Notifications CGST Notification 74/2017 Title Notifies the date from which E-Way Bill Rules shall come into force Number 74/2017 Date 29-12-2017 PDF Download In exercise of the powers conferred by section 164 of the Central Goods and Services…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 67 Rule 68 ⟶ 4 “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 125 Rule 127 ⟶ Rule 126 – Power to determine the methodology and procedure The Authority may determine the methodology and procedure for determination as to whether the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 143 Rule 145 ⟶ Rule 144 – Recovery by sale of goods under the control of proper officer (1) Where any amount due from a defaulter is to…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138D Rule 138F ⟶ Rule 138E – Restriction on furnishing of information in PART A of FORM GST EWB-01 Notwithstanding anything contained in sub-rule (1) of rule 138,…