CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 134 Rule 136 ⟶ Rule 135 – Compliance by the registered person Any order passed by the Authority under these rules shall be immediately complied with by the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 114 Rule 116 ⟶ Rule 115 – Demand confirmed by the Court The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138C Rule 138E ⟶ Rule 138D – Facility for uploading information regarding detention of vehicle This rule was made and amended vide the following notifications •Central Tax Notification…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 10 Rule 10B ⟶ Rule 10A – Furnishing of Bank Account Details This rule was made and amended vide the following notifications Central Tax Notification No. 31/2019 (dated…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 39 Rule 41 ⟶ Rule 40 – Manner of claiming credit in special circumstances (1) The input tax credit claimed in accordance with the provisions of sub-section (1)…
Integrated Tax Notifications (Rate) IGST 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 19 Rule 21 ⟶ Rule 20 – Application for cancellation of registration A registered person, other than a person to whom a registration has been granted under rule…
Central Tax Notifications CGST Notification 03/2018 Title First Amendment 2018, to CGST Rules Number 03/2018 Date 23-01-2018 PDF Download (1) In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 4 Rule 6 ⟶ Rule 5 – Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 119 Rule 120A ⟶ Rule 120 – Details of goods sent on approval basis Every person having sent goods on approval under the existing law and to whom…