Category: GST Rules

GST Rules

Constitution of Anti Profiteering Authority under GST

Rule-122 of CGST Rules 2017 Con­sti­tu­tion of the Author­i­ty.-  The Author­i­ty shall con­sist of,- a Chair­man who holds or has held a post equiv­a­lent in rank to a Sec­re­tary to the Gov­ern­ment of India; and four Tech­ni­cal Mem­bers who are or have…

Recovery of credit wrongly availed under GST

Rule-121 of CGST Rules 2017 Recov­ery of cred­it wrong­ly availed.-  The amount cred­it­ed under sub-rule (3) of rule 117 may be ver­i­fied and pro­ceed­ings under sec­tion 73 or, as the case may be, sec­tion 74 shall be ini­ti­at­ed in respect of…

Time Limit for Filing GST TRAN‑1

Rule-118 of CGST Rules 2017 Dec­la­ra­tion to be made under clause © of sub-sec­­tion (11) of sec­tion 142.-  Every per­son to whom the pro­vi­sion of clause © of sub-sec­­tion (11) of sec­tion 142 applies, shall with­in a peri­od of nine­ty days of…

Demand confirmed by court for GST Related Course

Rule-115 of CGST Rules 2014 Demand con­firmed by the Court.-  The juris­dic­tion­al offi­cer shall issue a state­ment in FORM GST APL-04 clear­ly indi­cat­ing the final amount of demand con­firmed by the High Court or, as the case may be, the Supreme Court.…

Order of Appellate Authority or Appellate Tribunal

Rule-113 of CGST Rules 2017 Order of Appel­late Author­i­ty or Appel­late Tri­bunal.-  (1) The Appel­late Author­i­ty shall, along with its order under sub-sec­­tion (11) of sec­tion 107, issue a sum­ma­ry of the order in FORM GST APL-04 clear­ly indi­cat­ing the final…