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…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 113 Rule 115 ⟶ Rule 114 – Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed…
CGST Rules – Central Goods and Services Tax Rules, 2017 ⟵ Rule 21A Rule 23 ⟶ Rule 22 – Cancellation of registration This rule was made and amended vide the following notifications • Central Tax Notification No. 07/2017 (dated 27th…
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…