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…
Advance Ruling Q 1. What is the meaning of Advance Ruling? Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, ‘advance ruling’ means a decision provided by the authority or the Appellate Authority to an…
Refunds Q 1. What is refund? Ans. Refund has been discussed in section 54 of the CGST/SGST Act. “Refund” includes (a) any balance amount in the electronic cash ledger so claimed in the returns, (b) any unutilized input tax credit…