CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 126 Rule 128 ⟶ Rule 127 – Duties of the Authority This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 60 Rule 61A ⟶ # Rule 61 – Form and manner of submission of monthly return 1) Every registered person other than a person referred to in section 14…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 128 Rule 130 ⟶ Rule 129 – Initiation and conduct of proceedings This rule was made and amended vide the following notifications • Central Tax Notification No. 14/2018…
Central Tax Circulars CGST Circular 29/2018 Circular Number 29/2018 Circular Date 25-01-2018 PDF Download To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied…
Unique Identification Number (UIN) under GST (1) What is UIN? UIN stands for Unique Identity Number. It is the registration number given to certain specified persons , instead of GSTIN. These are: A specialised agency of the United Nations Organisation…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 149 Rule 151 ⟶ Rule 150 – Assistance by police The proper officer may seek such assistance from the officer- in-charge of the jurisdictional police station as may…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 106 Rule 107A ⟶ Rule 107 – Certification of copies of the advance rulings pronounced by the Appellate Authority A copy of the advance ruling pronounced by the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 160 Rule 162 ⟶ Rule 161 – Continuation of certain recovery proceedings The 1[intimation or notice ] for the reduction or enhancement of any demand under section 84…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 3 Rule 5 ⟶ Rule 4 – Effective date for composition levy (1) The option to pay tax under section 10 shall be effective from the beginning of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 61A Rule 63 ⟶ 1 Form and manner of submission of quarterly return by the composition supplier Rule 62 – Form and manner of submission of statement and…