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GST Transitional Provisions Rules 2017 | Chapter XIV

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments5642 views

GST Transitional Provisions Rules 2017 Chapter XIV Transitional Provisions RULE 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day. — (1) Every registered person entitled to take credit of input tax under section 140 … Continue Reading →

Goods and Service Tax

GST Registration Rules 2017 | Chapter III Registration

June 28, 2017September 28, 2021 TaxIndiaUpdates In0 comments6394 views

GST Registration Rules 2017 Chapter III: Registration RULE 8. Application for registration. — (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person … Continue Reading →

Goods and Service Tax

GST Anti Profiteering Rules 2017 | Chapter XV

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments5805 views

GST Anti Profiteering Rules 2017 Chapter XV Anti Profiteering RULE 122. Constitution of the Authority. — The Authority shall consist of, – (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) … Continue Reading →

Goods and Service Tax

GST Appeals and Revision Rules 2017 | Chapter XIII

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments6939 views

GST Appeals and Revision Rules 2017 Chapter – XIII Appeals and Revision RULE 108. Appeal to the Appellate Authority. — (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either … Continue Reading →

Goods and Service Tax

GST Advance Ruling Rules 2017 | Chapter XII

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments5598 views

GST Advance Ruling Rules 2017 Chapter XII GST Advance Ruling RULE 103. Qualification and appointment of members of the Authority for Advance Ruling. — RULE 104. Form and manner of application to the Authority for Advance Ruling. — (1) An application for obtaining an advance ruling under … Continue Reading →

Goods and Service Tax

GST Refund Rules 2017 | Chapter X Refund

June 28, 2017September 28, 2021 TaxIndiaUpdates In0 comments6798 views

GST Refund Rules 2017 RULE 89. Application for refund of tax, interest, penalty, fees or any other amount. — (1) Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by … Continue Reading →

Goods and Service Tax

GST Payment of Tax Rules 2017 | Chapter IX

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments5727 views

GST Payment of Tax Rules 2017 Chapter IX Payment of Tax RULE 85. Electronic Liability Register. — (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late … Continue Reading →

Goods and Service Tax

GST Input Tax Credit Rules 2017

June 28, 2017September 28, 2021 TaxIndiaUpdates In0 comments5282 views

GST Input Tax Credit Rules 2017 Chapter V: Input Tax Credit RULE 36. Documentary requirements and conditions for claiming input tax credit. — (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of … Continue Reading →

Goods and Service Tax

GST Tax Invoice Credit and Debit Notes Rules 2017

June 28, 2017July 17, 2021 TaxIndiaUpdates In0 comments5843 views

GST Tax Invoice Credit and Debit Notes Rules 2017 Chapter VI: Tax Invoice, Credit and Debit Notes RULE 46. Tax invoice. — Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, … Continue Reading →

Goods and Service Tax

GST Returns Rules 2017 | Chapter VIII Returns

June 28, 2017September 28, 2021 TaxIndiaUpdates In0 comments5905 views

GST Returns Rules 2017 Chapter VIII: Returns RULE Continue Reading →