CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 46 Rule 47 ⟶ Rule 46A – Invoice-cum-bill of supply. This rule was made and amended vide the following notifications • Central Tax Notification No. 45/2017 (dated 13th…
Exports 1: How are exports treated under the GST Law? Answer: Under the GST Law, export of goods or services has been treated as: inter-State supply and covered under the IGST Act. ‘zero rated supply’ i.e. the goods or services…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 107A Rule 109 ⟶ CHAPTER – XIII APPEALS AND REVISION Rule 108 – Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1)…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 48 Rule 50 ⟶ Rule 49 – Bill of supply This rule was made and amended vide the following notifications • Central Tax Notification No. 74/2018 (dated 31st…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 78 Rule 80 ⟶ Rule 79 – Communication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier (1) Any discrepancy in the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 117 Rule 119 ⟶ Rule 118 – Declaration to be made under clause (c) of sub-section (11) of section 142 Every person to whom the provision of clause…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 83 Rule 83B ⟶ Rule 83A – Examination of Goods and Services Tax Practitioners This rule was made and amended vide the following notifications • Central Tax Notification…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 66 Rule 67A ⟶ Rule 67 – Form and manner of submission of statement of supplies through an e- commerce operator This rule was made and amended vide…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 9 Rule 10A ⟶ Rule 10 – Issue of registration certificate (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of…
Textiles 1: As per Chapter 53 heading 5303 of the GST rate schedule, raw jute has been kept at the NIL rate slab. Thus, it is presumed that suppliers dealing only in raw jute are not required to register themselves…