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		<loc>https://gstzen.in/a/bill-of-supply-cgst-rule-49.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/bond-and-security-for-release-of-seized-goods-cgst-rule-140.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/cancellation-of-registration-cgst-rule-22.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-032018-first-amendment-2018-to-cgst-rules.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-052018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-5.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-062018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-5a.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-072018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-6.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-082018-extension-of-date-for-filing-the-return-in-form-gstr-6.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-092018-amendment-of-notification-no-42017-central-tax-dated-19062017-for-notifying-e-way-bill-website.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/central-tax-notification-102018-amending-notification-no-392017-central-tax-dated-13102017-for-cross-empowerment-of-state-tax-officers-for-processing-and-grant-of-refund.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/certification-of-copies-of-advance-rulings-pronounced-by-the-authority-cgst-rule-105.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/certification-of-copies-of-the-advance-rulings-pronounced-by-the-appellate-authority-cgst-rule-107.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/claim-of-credit-by-a-banking-company-or-a-financial-institution-cgst-rule-38.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/claim-of-input-tax-credit-on-the-same-invoice-more-than-once-cgst-rule-72.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/claim-of-reduction-in-output-tax-liability-more-than-once-cgst-rule-76.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/communication-and-rectification-of-discrepancy-in-claim-of-input-tax-credit-and-reversal-of-claim-of-input-tax-credit-cgst-rule-71.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/communication-and-rectification-of-discrepancy-in-reduction-in-output-tax-liability-and-reversal-of-claim-of-reduction-cgst-rule-75.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/compliance-by-the-registered-person-cgst-rule-135.html</loc>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/confidentiality-of-information-cgst-rule-130.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/consumer-welfare-fund-cgst-rule-97.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/continuation-of-certain-recovery-proceedings-cgst-rule-161.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/credit-of-the-amount-of-rejected-refund-claim-cgst-rule-93.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/decision-to-be-taken-by-the-majority-cgst-rule-134.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/declaration-of-stock-held-by-a-principal-and-job-worker-cgst-rule-119.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/declaration-to-be-made-under-clause-c-of-sub-section-11-of-section-142-cgst-rule-118.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/definitions-cgst-rule-2.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/demand-confirmed-by-the-court-cgst-rule-115.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/details-of-goods-sent-on-approval-basis-cgst-rule-120.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/details-of-inward-supplies-of-persons-having-unique-identity-number-cgst-rule-82.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/determination-of-value-in-respect-of-certain-supplies-cgst-rule-32.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/display-of-registration-certificate-and-goods-and-services-tax-identification-number-on-the-name-board-cgst-rule-18.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/disposal-of-proceeds-of-sale-of-goods-and-movable-or-immovable-property-cgst-rule-154.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/disqualification-for-misconduct-of-an-authorised-representative-cgst-rule-116.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/documents-and-devices-to-be-carried-by-a-person-in-charge-of-a-conveyance-cgst-rule-138a.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/duties-of-the-authority-cgst-rule-127.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/effective-date-for-composition-levy-cgst-rule-4.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/electronic-cash-ledger-cgst-rule-87.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/electronic-credit-ledger-cgst-rule-86.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/electronic-liability-register-cgst-rule-85.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/examination-of-application-by-the-standing-committee-and-screening-cgst-rule-128.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/examination-of-goods-and-services-tax-practitioners-cgst-rule-83a.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
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		<loc>https://gstzen.in/a/extension-in-period-of-operation-by-casual-taxable-person-and-non-resident-taxable-person-cgst-rule-15.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/facility-for-uploading-information-regarding-detention-of-vehicle-cgst-rule-138d.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/final-acceptance-of-input-tax-credit-and-communication-thereof-cgst-rule-70.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/final-acceptance-of-reduction-in-output-tax-liability-and-communication-thereof-cgst-rule-74.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/final-return-cgst-rule-81.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-appeal-to-the-appellate-authority-for-advance-ruling-cgst-rule-106.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-application-to-the-authority-for-advance-ruling-cgst-rule-104.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/form-and-manner-of-furnishing-details-of-inward-supplies-cgst-rule-60.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-furnishing-details-of-outward-supplies-cgst-rule-59.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-monthly-return-cgst-rule-61.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-quarterly-return-by-the-composition-supplier-cgst-rule-62.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-return-by-a-person-required-to-deduct-tax-at-source-cgst-rule-66.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-return-by-an-input-service-distributor-cgst-rule-65.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-return-by-non-resident-taxable-person-cgst-rule-63.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/form-and-manner-of-submission-of-return-by-persons-providing-online-information-and-database-access-or-retrieval-services-cgst-rule-64.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/generation-and-maintenance-of-electronic-records-cgst-rule-57.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/grant-of-registration-to-a-person-supplying-online-information-and-database-access-or-retrieval-services-from-a-place-outside-india-to-a-non-taxable-online-recipient-cgst-rule-14.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/grant-of-registration-to-non-resident-taxable-person-cgst-rule-13.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/grant-of-registration-to-persons-required-to-deduct-tax-at-source-or-to-collect-tax-at-source-cgst-rule-12.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/identification-number-for-each-transaction-cgst-rule-88.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/initiation-and-conduct-of-proceedings-cgst-rule-129.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/inspection-and-verification-of-goods-cgst-rule-138c.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/inspection-search-and-seizure-cgst-rule-139.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/integrated-tax-notification-012018-amendment-of-notification-no-112017-integrated-tax-dated-13102017-for-cross-empowerment-of-state-tax-officers-for-processing-and-grant-of-refund.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/intimation-for-composition-levy-cgst-rule-3.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/invoice-cum-bill-of-supply-cgst-rule-46a.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/issue-of-registration-certificate-cgst-rule-10.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/maintenance-of-accounts-by-registered-persons-cgst-rule-56.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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		<loc>https://gstzen.in/a/manner-of-claiming-credit-in-special-circumstances-cgst-rule-40.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/manner-of-determination-of-input-tax-credit-in-respect-of-capital-goods-and-reversal-thereof-in-certain-cases-cgst-rule-43.html</loc>
		<lastmod>2021-02-23T01:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/production-of-additional-evidence-before-the-appellate-authority-or-the-appellate-tribunal-cgst-rule-112.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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	<url>
		<loc>https://gstzen.in/a/prohibition-against-bidding-or-purchase-by-officer-cgst-rule-148.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/prohibition-against-sale-on-holidays-cgst-rule-149.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/provisional-assessment-cgst-rule-98.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/provisional-attachment-of-property-cgst-rule-159.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<loc>https://gstzen.in/a/qualification-and-appointment-of-members-of-the-authority-for-advance-ruling-cgst-rule-103.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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	</url>
	<url>
		<loc>https://gstzen.in/a/receipt-voucher-cgst-rule-50.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/records-to-be-maintained-by-owner-or-operator-of-godown-or-warehouse-and-transporters-cgst-rule-58.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-by-deduction-from-any-money-owed-cgst-rule-143.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-by-sale-of-goods-under-the-control-of-proper-officer-cgst-rule-144.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-by-sale-of-movable-or-immovable-property-cgst-rule-147.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-from-a-third-person-cgst-rule-145.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-from-company-in-liquidation-cgst-rule-160.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-from-surety-cgst-rule-157.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://gstzen.in/a/recovery-of-credit-wrongly-availed-cgst-rule-121.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<loc>https://gstzen.in/a/recovery-through-court-cgst-rule-156.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<loc>https://gstzen.in/a/overview-of-goods-and-services-tax.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<loc>https://gstzen.in/a/central-tax-notification-012018-central-tax-seeks-to-further-amend-notification-no-82017-central-tax-so-as-to-prescribe-effective-rate-of-tax-under-composition-scheme-for-manufacturers-and-other-supp.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<loc>https://gstzen.in/a/central-tax-notification-732017-waives-the-late-fee-payable-for-failure-to-furnish-the-return-in-form-gstr-4.html</loc>
		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2021-02-23T01:27:16+00:00</lastmod>
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		<lastmod>2024-07-24T05:27:50+00:00</lastmod>
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		<lastmod>2024-07-24T05:30:33+00:00</lastmod>
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