Author: commerceclub

Rule-44 of CGST Rules 2017 44. Man­ner of rever­sal of cred­it under spe­cial —  (1) The amount of input tax cred­it relating

Rule-43 of CGST Rules 2017 43. Man­ner of deter­mi­na­tion of input tax cred­it in respect of cap­i­tal goods and rever­sal thereof

Rule-42 of CGST Rules 2017 42. Man­ner of deter­mi­na­tion of input tax cred­it in respect of inputs or input ser­vices and

Rule-41 of CGST rules 2017 41. Trans­fer of cred­it on sale, merg­er, amal­ga­ma­tion, lease or trans­fer of a busi­ness.- A registered

Rule-40 of CGST Rules 2017 40. Man­ner of claim­ing cred­it in spe­cial cir­cum­stances.-  (1) The input tax cred­it claimed in accordance

Rule-39 of CGST Rules 2017 39. Pro­ce­dure for dis­tri­b­u­tion of input tax cred­it by Input Ser­vice Dis­trib­u­tor.-  (1) An Input Service

Rule 38 of CGST Rules 2017 38. Claim of cred­it by a bank­ing com­pa­ny or a finan­cial —  A bank­ing com­pa­ny or

Rule-37 of CGST Rules 2017 37. Rever­sal of input tax cred­it in the case of non-pay­­ment of con­sid­er­a­tion.- (1) A registered

Rule- 36 of CGST Rules 2017 36. Doc­u­men­tary require­ments and con­di­tions for claim­ing input tax cred­it.- (1)The input tax cred­it shall

Rule-35 of CGST Rules 2017 35. Val­ue of sup­ply inclu­sive of inte­grat­ed tax, cen­tral tax, State tax, Union ter­ri­to­ry tax.- Where the