Category: GST Rules

GST Rules

Amendment to CGST Rules 2017- 6th Amendment

  Noti­fi­ca­tion No.27 /2017 – Cen­tral Tax  New Del­hi, the 30thAugust, 2017 ( )E.:- In exer­cise of the pow­ers con­ferred by sec­tion 164 of the Cen­tral Goods and Ser­vices Tax Act, 2017 (12 of 2017), the Cen­tral Gov­ern­ment here­by makes…

Procedure of Special audit under GST

Rule-102 of CGST Rules 2017 Spe­cial Audit.-  (1) Where spe­cial audit is required to be con­duct­ed in accor­dance with the pro­vi­sions of sec­tion 66, the offi­cer referred to in the said sec­tion shall issue a direc­tion in FORM GST ADT-03 to the…

Provision & Procedure of Audit Under GST

Rule-101 of CGST Rules 2017 Audit (1) The peri­od of audit to be con­duct­ed under sub-sec­­tion (1) of sec­tion 65 shall be a finan­cial year or mul­ti­ples there­of. Where it is decid­ed to under­take the audit of a reg­is­tered per­son in…

Assessment in certain special cases under GST

Rule-100 of CGST Rules 2017 Assess­ment in cer­tain cas­es. (1) The order of assess­ment made under sub-sec­­tion (1) of sec­tion 62 shall be issued in FORM GST ASMT-13. The prop­er offi­cer shall issue a notice to a tax­able per­son in accordance…

Scrutiny of returns under GST

Rule-99 of CGST Rules 2017 Scruti­ny of returns.-  (1) Where any return fur­nished by a reg­is­tered per­son is select­ed for scruti­ny, the prop­er offi­cer shall scru­ti­nize the same in accor­dance with the pro­vi­sions of sec­tion 61 with ref­er­ence to the information…

Provisional Assessment under GST

Rule-98 of 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…

Refund of GST to certain persons

rule-95 of CGST Rules 2017 Refund of tax to cer­tain —  (1) Any per­son eli­gi­ble to claim refund of tax paid by him on his inward sup­plies as per noti­fi­ca­tion issued sec­tion 55 shall apply for refund in FORM GST RFD-10 once…