CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 21 Rule 22 ⟶ 21A – Suspension of registration This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th January…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 27 Rule 29 ⟶ Rule 28 – Value of supply of goods or services or both between distinct or related persons, other than through an agent (1) The…
Job Work Q 1. What is job work? Ans. Job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person. The person who is treating or processing the goods belonging to other…
Current status of E-Way Bill E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 47 Rule 49 ⟶ Rule 48 – Manner of issuing invoice This rule was made and amended vide the following notifications • Central Tax Notification No. 68/2019 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 131 Rule 133 ⟶ Rule 132 – Power to summon persons to give evidence and produce documents This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 146 Rule 148 ⟶ Rule 147 – Recovery by sale of movable or immovable property (1) The proper officer shall prepare a list of movable and immovable property…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 86A Rule 87 ⟶ “Rule 86B – Restrictions on use of amount available in electronic credit ledger Notwithstanding anything contained in these rules, the registered person shall not…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 45 Rule 46A ⟶ CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES Rule 46 – Tax invoice This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 26 Rule 28 ⟶ CHAPTER IV DETERMINATION OF VALUE OF SUPPLY Rule 27 – Value of supply of goods or services where the consideration is not wholly in…