Certification of copies of advance rulings pronounced by the GST Authority
Rule-105 of CGST Rules 2017 Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling
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Rule-104 of CGST Rules 2017 Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining
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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
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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
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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
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