Category: GST

Rule-23 of CGST Rules 2017 23. Revo­ca­tion of can­cel­la­tion of reg­is­tra­tion.-  (1) A reg­is­tered per­son, whose reg­is­tra­tion is can­celled by the prop­er offi­cer on his own motion, may sub­mit an appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, in FORM GST REG-21,…

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Rule-22 of CGST Rules 2017 22. Can­cel­la­tion of Reg­is­tra­tion —  (1) Where the prop­er offi­cer has rea­sons to believe that the reg­is­tra­tion of a per­son is liable to be can­celled under sec­tion 29, he shall issue a notice to such person…

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Rule-21 of CGST Rules 2017 21. Reg­is­tra­tion to be can­celled in cer­tain cas­es.-  The reg­is­tra­tion grant­ed to a per­son is liable to be can­celled, if the said per­son,- does not con­duct any busi­ness from the declared place of busi­ness; or issues invoice or…

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Rule-20 of CGST Rules 2017 20. Appli­ca­tion for can­cel­la­tion of reg­is­tra­tion.-  A reg­is­tered per­son, oth­er than a per­son to whom a reg­is­tra­tion has been grant­ed under rule 12 or a per­son to whom a Unique Iden­ti­ty Num­ber has been grant­ed under…

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Rule 19 of CGST Rules 2017 19. Amend­ment of reg­is­tra­tion.-  (1) Where there is any change in any of the par­tic­u­lars fur­nished in the appli­ca­tion for reg­is­tra­tion in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM…

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Rule 55 of CGST Rules 2017 Trans­porta­tion of goods with­out issue of invoice For the pur­pos­es of  sup­ply of liq­uid gas where the quan­ti­ty at the time of removal from the place of busi­ness of the sup­pli­er is not known, trans­porta­tion of goods…

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Rule-54 of CGST Rules 2017 Tax invoice in spe­cial cas­es An ISD invoice or, as the case may be, an ISD cred­it note issued by an Input Ser­vice Dis­trib­u­tor shall con­tain the fol­low­ing details:-  name, address and GSTIN of the Input…

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Rule-53 of CGST Rules 2017 Revised tax invoice and cred­it or deb­it notes A revised tax invoice referred to in sec­tion 31 and cred­it or deb­it note referred to in sec­tion 34 shall con­tain the fol­low­ing par­tic­u­lars —  the word “Revised Invoice”, wherever…

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Rule 52 of CGST Rules 2017 Pay­ment vouch­er must con­tain A pay­ment vouch­er referred to in clause (g) of sub-sec­­tion (3) of sec­tion 31 shall con­tain the fol­low­ing par­tic­u­lars: name, address and GSTIN of the sup­pli­er if reg­is­tered; a con­sec­u­tive serial…

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Rule-51 of CGST Rules 2017 Refund vouch­er A refund vouch­er referred to in clause (e) of sub-sec­­tion (3) of sec­tion 31 shall con­tain the fol­low­ing par­tic­u­lars: name, address and GSTIN of the sup­pli­er; a con­sec­u­tive ser­i­al num­ber not exceed­ing six­teen characters,…

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