Rule-102 of CGST Rules 2017 Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the…
Category: GST
Provision & Procedure of Audit Under GST
Rule-101 of CGST Rules 2017 Audit (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. Where it is decided to undertake the audit of a registered person in…
Assessment in certain special cases under GST
Rule-100 of CGST Rules 2017 Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. The proper officer shall issue a notice to a taxable person in accordance…
Scrutiny of returns under GST
Rule-99 of CGST Rules 2017 Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information…
Provisional Assessment under GST
Rule-98 of CGST Rules 2017 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…
What is Consumer Welfare Fund & Its Operation Under GST
Rule-97 of CGST Rules 2017 Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of…
Procedure of Refund of IGST paid on export of goods or services under bond or Letter of Undertaking
Rule-96 of CGST Rules 2017 Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax…
Procedure of Refund of IGST on goods exported out of India
Rule- 96 of CGST Rules 2017 Refund of integrated tax paid on goods exported out of India — (1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported…
Refund of GST to certain persons
rule-95 of CGST Rules 2017 Refund of tax to certain — (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once…
Interest on Delayed Refunds under GST
Rule-94 of CGST Rules 2017 Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying…