CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 86B Rule 88 ⟶ Rule 87 – Electronic Cash Ledger This rule was made and amended vide the following notifications • Central Tax Notification No. 31/2019 (dated 28th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 65 Rule 67 ⟶ Rule 66 – Form and manner of submission of return by a person required to deduct tax at source This rule was made and…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 138E Rule 140 ⟶ CHAPTER – XVII INSPECTION, SEARCH AND SEIZURE Rule 139 – Inspection, search and seizure (1) Where the proper officer not below the rank of…
Central Tax Notifications (Rate) CGST 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 89 Rule 91 ⟶ Rule 90 – Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 152 Rule 154 ⟶ Rule 153 – Attachment of interest in partnership (1) Where the property to be attached consists of an interest of the defaulter, being a…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 71 Rule 73 ⟶ Rule 72 – Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 92 Rule 94 ⟶ Rule 93 – Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90,…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 85 Rule 86A ⟶ Rule 86 – Electronic Credit Ledger This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 64 Rule 66 ⟶ Rule 65 – Form and manner of submission of return by an Input Service Distributor Every Input Service Distributor shall, on the basis of…