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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 71 Rule 73 ⟶ Rule 72 – Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 92 Rule 94 ⟶ Rule 93 – Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 85 Rule 86A ⟶ Rule 86 – Electronic Credit Ledger This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 64 Rule 66 ⟶ Rule 65 – Form and manner of submission of return by an Input Service Distributor Every Input Service Distributor shall, on the basis of…
Integrated Tax Notifications IGST Notification 01/2018 Title Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund Number 01/2018 Date 23-01-2018 PDF Download (1) In exercise of the powers conferred…
Central Tax Notifications (Rate) CGST Notification rate 05/2018 Title Seeks to exempt Central Governments share of Profit Petroleum from Central tax Number 05/2018 Date 25-01-2018 PDF Download In exercise of the powers conferred by sub-section (1) of section 11 of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 18 Rule 20 ⟶ Rule 19 – Amendment of registration (1) Where there is any change in any of the particulars furnished in the application for registration in…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 151 Rule 153 ⟶ Rule 152 – Attachment of property in custody of courts or Public Officer Where the property to be attached is in the custody of…