Category Articles

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 99 Rule 101 ⟶ Rule 100 – Assessment in certain cases This Section of Second Amendment (2019) to CGST Rules was amended in Central Tax Notification 16/2019 dated…

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 122 Rule 124 ⟶ Rule 123 – Constitution of the Standing Committee and Screening Committees (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist…

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138 Rule 138B ⟶ 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…

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 58 Rule 60 ⟶ CHAPTER VIII RETURNS Rule 59 – Form and manner of furnishing details of outward supplies (1) Every registered person, other than a person referred…

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 137 Rule 138A ⟶ CHAPTER XVI E-WAY RULES 1[Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill This…

CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 16 Rule 18 ⟶ Rule 17 – Assignment of Unique Identity Number to certain special entities (1) Every person required to be granted a Unique Identity Number in…