CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 120A Rule 122 ⟶ Rule 121 – Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 22 Rule 24 ⟶ Rule 23 – Revocation of cancellation of registration (1) A registered person, whose registration is cancelled by the proper officer on his own motion,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 136 Rule 138 ⟶ Rule 137 – Tenure of Authority This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018 (dated 23rd…
Central Tax Notifications CGST Notification 02/2018 Title Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. Number 02/2018 Date 20-01-2018 PDF Download
Place of Supply of Goods and Service Q 1. What is the need for the Place of Supply of Goods and Services under GST? Ans. The basic principle of GST is that it should effectively tax the consumption of such…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 97 Rule 98 ⟶ Rule 97A – Manual filing and processing Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 111 Rule 113 ⟶ Rule 112 – Production of additional evidence before the Appellate Authority or the Appellate Tribunal (1) The appellant shall not be allowed to produce…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 96A Rule 97 ⟶ Rule 96B – Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised…
CGST Rules – Central Goods and Services Tax Rules, 2017 Rule 138A Documents and devices to be carried by a person-in-charge of a conveyance This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 46A Rule 48 ⟶ Rule 47 – Time limit for issuing tax invoice The invoice referred to in rule 46, in the case of the taxable supply of…