CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 77 Rule 79 ⟶ Rule 78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 147 Rule 149 ⟶ Rule 148 – Prohibition against bidding or purchase by officer No officer or other person having any duty to perform in connection with any…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 155 Rule 157 ⟶ Rule 156 – Recovery through court Where an amount is to be recovered as if it were a fine imposed under the Code of…
CGST Rules – Central Goods and Services Tax Rules, 2017 Rule 138C Inspection and verification of goods This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 41 Rule 42 ⟶ Rule 41A – Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- This rule was…
Appeals, Review and Revision in GST Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s)…
Registration Q 1. What is advantage of taking registration in GST? Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: Legally recognized as supplier of goods or services. Proper accounting of taxes paid…
Central Tax Notifications (Rate) CGST Notification rate 04/2018 Title Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. Number 04/2018 Date…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 89 Rule 91 ⟶ Rule 90 – Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 152 Rule 154 ⟶ Rule 153 – Attachment of interest in partnership (1) Where the property to be attached consists of an interest of the defaulter, being a…