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…

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…