Category: GST

E‑WAY RULES   E‑way rule.- Till such time as an E‑way bill sys­tem is devel­oped and approved by the Coun­cil, the Gov­ern­ment may, by noti­fi­ca­tion, spec­i­fy the doc­u­ments that the per­son in charge of a con­veyance car­ry­ing any con­sign­ment of…

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  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 been Com­mis­sion­ers of…

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  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 days of…

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    Appeal to the Appel­late Auth- (1) An appeal to the Appel­late Author­i­ty under sub-sec­­tion (1) of sec­tion 107 shall be filed in FORM GST APL-01, along with the rel­e­vant doc­u­ments, either elec­tron­i­cal­ly or oth­er­wise as may be notified…

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  Qual­i­fi­ca­tion and appoint­ment of mem­bers of the Author­i­ty for Advance Rul­ing.- The Cen­tral Gov­ern­ment and the State Gov­ern­ment shall appoint offi­cer of the rank of Joint Com­mis­sion­er as mem­ber of the Author­i­ty for Advance Form and man­ner of application…

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  Pro­vi­sion­al Assess­ment.- (1) Every reg­is­tered per­son request­ing for pay­ment of tax on a pro­vi­sion­al basis in accor­dance with the pro­vi­sions of sub-sec­­tion (1) of sec­tion 60 shall fur­nish an appli­ca­tion along with the doc­u­ments in sup­port of his request,…

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  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 him,…

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  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 oth­er amount on…

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  Form and man­ner of fur­nish­ing details of out­ward sup­plies.- (1) Every reg­is­tered per­son, oth­er than a per­son referred to in sec­tion 14 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017, required to fur­nish the details of out­ward supplies…

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  Main­te­nance of accounts by reg­is­tered — (1) Every reg­is­tered per­son shall keep and main­tain, in addi­tion to the par­tic­u­lars men­tioned in sub-sec­­tion (1) of sec­tion 35, a true and cor­rect account of the goods or ser­vices import­ed or exported…

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