Rule-122 of CGST Rules 2017 Constitution of the Authority.- The Authority shall consist of,- a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and four Technical Members who are or have…
Category: GST Rules
GST Rules
Recovery of credit wrongly availed under GST
Rule-121 of CGST Rules 2017 Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of…
How to file details of goods sent on approval basis in GST
Rule-120 of CGST Rules 2017 Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit…
How to declare stock held by a principal and job-worker under GST
Rule-119 of CGST Rules 2017 Declaration of stock held by a principal and job-worker .- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN‑1, specifying…
Time Limit for Filing GST TRAN‑1
Rule-118 of CGST Rules 2017 Declaration to be made under clause © of sub-section (11) of section 142.- Every person to whom the provision of clause © of sub-section (11) of section 142 applies, shall within a period of ninety days of…
How to take credit of Carried forward tax or duty under old Laws
Rule-117 of CGST Rules 2017 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety…
Disqualification for misconduct of an authorised representative under GST
Rule- 116 of CGST Rules 2017 Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause © of sub-section (2) of section 116 is found, upon an enquiry into the…
Demand confirmed by court for GST Related Course
Rule-115 of CGST Rules 2014 Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.…
How to Appeal to the High Court for GST Related Case
Rule-114 of CGST Rules 2017 Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained…
Order of Appellate Authority or Appellate Tribunal
Rule-113 of CGST Rules 2017 Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final…