GST Rules

  Tax or duty cred­it car­ried for­ward under any exist­ing law or on goods held in stock on the appointed

    Appeal to the Appel­late Auth- (1) An appeal to the Appel­late Author­i­ty under sub-sec­­tion (1) of sec­tion 107

  Qual­i­fi­ca­tion and appoint­ment of mem­bers of the Author­i­ty for Advance Rul­ing.- The Cen­tral Gov­ern­ment and the State Gov­ern­ment shall

  Pro­vi­sion­al Assess­ment.- (1) Every reg­is­tered per­son request­ing for pay­ment of tax on a pro­vi­sion­al basis in accor­dance with the

  Appli­ca­tion for refund of tax, inter­est, penal­ty, fees or any oth­er — (1)Any per­son, except the per­sons cov­ered under

  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