Author: commerceclub

  Elec­tron­ic Lia­bil­i­ty Reg­is­ter.- (1) The elec­tron­ic lia­bil­i­ty reg­is­ter spec­i­fied under sub- sec­tion (7) of sec­tion 49 shall be maintained

  Form and man­ner of fur­nish­ing details of out­ward sup­plies.- (1) Every reg­is­tered per­son, oth­er than a per­son referred to

  Main­te­nance of accounts by reg­is­tered — (1) Every reg­is­tered per­son shall keep and main­tain, in addi­tion to the particulars

  Tax invoice.- Sub­ject to rule 54, a tax invoice referred to in sec­tion 31 shall be issued by the

  Doc­u­men­tary require­ments and con­di­tions for claim­ing input tax cred­it.- (1)The input tax cred­it shall be availed by a registered

  Val­ue of sup­ply of goods or ser­vices where the con­sid­er­a­tion is not whol­ly in — Where the sup­ply of

 8. Appli­ca­tion for reg­is­tra­tion.- (1) Every per­son, oth­er than a non-res­i­­dent tax­able per­son, a per­son required to deduct tax at source

3. Inti­ma­tion for com­po­si­tion levy.- (1) Any per­son who has been grant­ed reg­is­tra­tion on a pro­vi­sion­al basis under clause (b)

CHAPTER I PRELIMINARY CHAPTER I PRELIMINARY 1. Short title and Com­mence­ment.- (1) These rules may be called the Cen­tral Goods