Assessment and Audit Rules under CGST rules 2017
Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the
Read MoreProvisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the
Read MoreApplication for refund of tax, interest, penalty, fees or any other — (1)Any person, except the persons covered under
Read MoreElectronic Liability Register.- (1) The electronic liability register specified under sub- section (7) of section 49 shall be maintained
Read MoreForm and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to
Read MoreMaintenance of accounts by registered — (1) Every registered person shall keep and maintain, in addition to the particulars
Read MoreTax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the
Read MoreDocumentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered
Read MoreValue of supply of goods or services where the consideration is not wholly in — Where the supply of
Read More8. Application for registration.- (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source
Read More3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b)
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