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The GST Rules 2017: Definitions

June 29, 2017July 16, 2021 TaxIndiaUpdates In0 comments5346 views

The GST Rules 2017: Definitions Chapter I: Preliminary RULE 1. Short title and commencement. — (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. RULE 2. Definitions. — In these … Continue Reading →

Goods and Service Tax

GST Determination of Value of Supply Rules 2017

June 28, 2017July 17, 2021 TaxIndiaUpdates In0 comments4763 views

GST Determination of Value of Supply Rules 2017 Chapter IV: Determination of Value of Supply RULE 27. Value of supply of goods or services where the consideration is not wholly in money. — Where the supply of goods or services is for a consideration not … Continue Reading →

Goods and Service Tax

GST Transitional Provisions Rules 2017 | Chapter XIV

June 28, 2017July 16, 2021 TaxIndiaUpdates In0 comments3804 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 comments4443 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 comments4047 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 comments5126 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 comments3833 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 comments4825 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 comments4374 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 comments3380 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 →