Author: commerceclub

Rule-101 of CGST Rules 2017 Audit (1) The peri­od of audit to be con­duct­ed under sub-sec­­tion (1) of sec­tion 65 shall

Rule-100 of CGST Rules 2017 Assess­ment in cer­tain cas­es. (1) The order of assess­ment made under sub-sec­­tion (1) of sec­tion 62

Rule-99 of CGST Rules 2017 Scruti­ny of returns.-  (1) Where any return fur­nished by a reg­is­tered per­son is select­ed for scrutiny,

Rule-98 of CGST Rules 2017 Pro­vi­sion­al Assess­ment.-  (1) Every reg­is­tered per­son request­ing for pay­ment of tax on a pro­vi­sion­al basis in

Rule-97 of CGST Rules 2017 Con­sumer Wel­fare Fund.-  (1) All cred­its to the Con­sumer Wel­fare Fund shall be made under sub-rule (5)

Rule-96 of CGST Rules 2017 Refund of inte­grat­ed tax paid on export of goods or ser­vices under bond or Let­ter of

Rule- 96 of CGST Rules 2017 Refund of inte­grat­ed tax paid on goods export­ed out of India — (1) The ship­ping bill filed

rule-95 of CGST Rules 2017 Refund of tax to cer­tain —  (1) Any per­son eli­gi­ble to claim refund of tax paid by

Rule-94 of CGST Rules 2017 Order sanc­tion­ing inter­est on delayed refunds.-  Where any inter­est is due and payable to the applicant

Rule-93 of CGST Rules 2017 Cred­it of the amount of reject­ed refund claim.-  (1) Where any defi­cien­cies have been com­mu­ni­cat­ed under