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 shall, within ninety days of…
Category: GST Rules
GST Rules
Appeals & Revision Rules under CGST Rules 2017
Appeal to the Appellate Auth- (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 electronically or otherwise as may be notified…
Advance Rulings Rules under CGST Rules 2017
Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Form and manner of application…
Assessment and Audit Rules under CGST rules 2017
Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request,…
Refund Rules under CGST Rules 2017
Application for refund of tax, interest, penalty, fees or any other — (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 him,…
Payment of Tax Rules Under GST Rules 2017
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 fee or any other amount on…
Returns Rules under GST Rules 2017
Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies…
Accounts and Records Rules under CGST Rules 2017
Maintenance of accounts by registered — (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported…
Tax Invoice, Credit and Debit Notes Rules under CGST rules 2017
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, namely,- name, address and Goods and Services Tax Identification Number of the supplier; a…
Input Tax Credit Rules under CGST Rules 2017
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 the following documents, namely,- an invoice issued…