CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 127 Rule 129 ⟶ Rule 128 – Examination of application by the Standing Committee and Screening Committee This rule was made and amended vide the following notifications •…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 63 Rule 65 ⟶ Rule 64 – Form and manner of submission of return by persons providing online information and database access or retrieval services Every registered person…
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…