Qualification and appointment of members of the Authority for Advance Ruling
RULE-103 OF CGST RULES 2017 Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the
Read MoreAmendment to CGST Rules 2017- 6th Amendment
Notification No.27 /2017 – Central Tax New Delhi, the 30thAugust, 2017 ( )E.:- In exercise of the powers conferred
Read MoreWaiver of Late fee for Non Filing of GSTR-3B for the month of July 2017 by Due Date
the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the
Read MoreProcedure of Special audit under GST
Rule-102 of CGST Rules 2017 Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of
Read MoreProvision & 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
Read MoreAssessment 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
Read MoreScrutiny 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,
Read MoreProvisional 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
Read MoreWhat 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)
Read MoreProcedure 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
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