Identification number for each GST Payment transaction
Rule-88 of CGST Rules 2017 Identification number for each transaction.- (1) A unique identification number shall be generated at the common
Read MoreWhat is Electronic Cash Ledger
Rule-87 of CGST Rules 2017 Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be
Read MoreWhat is Electronic Credit Ledger under GST
Rule-86 of CGST Rules 2017 Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for
Read MoreWhat is Electronic Liability Register under GST
Rule-85 under CGST Rules 2017 Electronic Liability Register.- (1) The electronic liability register specified under sub- section (7) of section 49
Read MoreConditions for appearance before GST Authority
Rule-84 of CGST Rules 2017 Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority
Read MoreProvisions Relating to GST Practitioner
Rule-83 of CGST Rules 2017 Provisions relating to a goods and services tax practitioner.- (1) An application in FORM GST PCT-01
Read MoreHow to File Details of inward supplies of persons having Unique Identity Number in GST Return
Rule-82 of CGST Rules 2017 Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been
Read MoreFinal return under GST
Rule-81 of CGST Rules 2017 Final return.- Every registered person required to furnish a final return under section 45, shall furnish
Read MoreHow to File Annual return in GST
Rule-80 of CGST Rules 2017 Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax
Read MoreRectification of discrepancy in details furnished by the e- commerce operator and the supplier
Rule-79 of CGST Rules 2017 Communication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier.-
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