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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 109B Rule 111 ⟶ Rule 110 – Appeal to the Appellate Tribunal (1) An appeal to the Appellate Tribunal under sub- section (1) of section 112 shall be…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 139 Rule 141 ⟶ Rule 140 – Bond and security for release of seized goods (1) The seized goods may be released on a provisional basis upon execution…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 74 Rule 76 ⟶ Rule 75 – Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 1 Rule 3 ⟶ Rule 2 – Definitions In these rules, unless the context otherwise requires,- (a) “Act” means the Central Goods and Services Tax Act, 2017 (12…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 14 Rule 16 ⟶ Rule 15 – Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or…
GST Returns and Forms Registration Forms Form GST REG-1 :- Application for Registration Form GST REG-2 :- Acknowledgment FORM GST REG-03 Form GST REG-4 :- Clarification/additional information/document for Registration/Amendment/Cancellation FORM GST REG-05 See More Returns Forms FORM GSTR 1 :-…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 55A Rule 57 ⟶ CHAPTER VII ACCOUNTS AND RECORDS Rule 56 – Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition…
Transition of Export Promotion Scheme on implementation of GST 1: Will duty Drawback scheme continue under GST regime? If yes, what will be the rates of Drawback? Answer: Yes. Duty Drawback scheme with certain modifications will continue under the GST…