Rule-93 of CGST Rules 2017 Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic…
Category: GST
When Order sanctioning refund will be Granted under GST
Rule-92 of CGST Rules 2017 Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order…
Grant of provisional refund under GST
Rule-91 of CGST Rules 2017 Grant of provisional refund.- (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of…
How Refund application would be processes under GST
Rule-90 of CGST Rules 2017 Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating…
How to Apply for refund of tax, interest, penalty, fees or any other amount under GST
Rule-89 of CGST Rules 2017 Application for refund of tax, interest, penalty, fees or any other — (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by…
Identification number for each GST Payment transaction
Rule-88 of CGST Rules 2017 Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may The unique identification number…
What is Electronic Cash Ledger
Rule-87 of CGST Rules 2017 Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount,…
What is Electronic Credit Ledger under GST
Rule-86 of CGST Rules 2017 Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input…
What is Electronic Liability Register under GST
Rule-85 under CGST Rules 2017 Electronic Liability Register.- (1) The electronic liability register specified under sub- section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any…
Conditions for appearance before GST Authority
Rule-84 of CGST Rules 2017 Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered…