Category: GST Rules

GST Rules

Registration Rules under CGST Rules 2017

 8. Appli­ca­tion for reg­is­tra­tion.- (1) Every per­son, oth­er than a non-res­i­­dent tax­able per­son, a per­son required to deduct tax at source under sec­tion 51, a per­son required to col­lect tax at source under sec­tion 52 and a per­son sup­ply­ing online information…

Composition Rules of CGST Rules 2017

3. Inti­ma­tion for com­po­si­tion levy.- (1) Any per­son who has been grant­ed reg­is­tra­tion on a pro­vi­sion­al basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under sec­tion 10, shall elec­tron­i­cal­ly file an intimation…

Central Goods and Services Tax (CGST) Rules, 2017

CHAPTER I PRELIMINARY CHAPTER I PRELIMINARY 1. Short title and Com­mence­ment.- (1) These rules may be called the Cen­tral Goods and Ser­vices Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017.2. Def­i­n­i­tions.- In these…