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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 69 Rule 71 ⟶ Rule 70 – Final acceptance of input tax credit and communication thereof (1) The final acceptance of claim of input tax credit in respect…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 56 Rule 58 ⟶ Rule 57 – Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 42 Rule 44 ⟶ Rule 43 – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases This rule was…
Transport & Logistics 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during…
Integrated Tax Notifications (Rate) IGST Notification rate 05/2018 Title Seeks to exempt Central Governments share of Profit Petroleum from Integrated tax Number 05/2018 Date 25-01-2018 PDF Download In exercise of the powers conferred by sub-section (1) of section 6 of…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 7 Rule 9 ⟶ CHAPTER III REGISTRATION Rule 8 – Application for registration This rule was made and amended vide the following notifications • Central Tax Notification No.…
Central Tax Notifications CGST Notification 05/2018 Title Reduction of late fee in case of delayed filing of FORM GSTR-5 Number 05/2018 Date 23-01-2018 PDF Download In exercise of the powers conferred by section 128 of the Central Goods and Services…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 44A Rule 46 ⟶ Rule 45 – Conditions and restrictions in respect of inputs and capital goods sent to the job worker This rule was made and amended…