Rule-120 of CGST Rules 2017 Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit…
Category: GST
How to declare stock held by a principal and job-worker under GST
Rule-119 of CGST Rules 2017 Declaration of stock held by a principal and job-worker .- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN‑1, specifying…
Time Limit for Filing GST TRAN‑1
Rule-118 of CGST Rules 2017 Declaration to be made under clause © of sub-section (11) of section 142.- Every person to whom the provision of clause © of sub-section (11) of section 142 applies, shall within a period of ninety days of…
How to take credit of Carried forward tax or duty under old Laws
Rule-117 of CGST Rules 2017 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…
Disqualification for misconduct of an authorised representative under GST
Rule- 116 of CGST Rules 2017 Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause © of sub-section (2) of section 116 is found, upon an enquiry into the…
Demand confirmed by court for GST Related Course
Rule-115 of CGST Rules 2014 Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.…
How to Appeal to the High Court for GST Related Case
Rule-114 of CGST Rules 2017 Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained…
Order of Appellate Authority or Appellate Tribunal
Rule-113 of CGST Rules 2017 Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final…
How to produce additional evidence before the Appellate Authority or the Appellate Tribunal
Rule-112 of CGST Rules 2017 Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other…
Application to the Appellate Tribunal
Rule-111 of CGST Rules 2017 Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common…