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CGST Rule 121: Recovery of credit wrongly availed
CGST Rule 121: Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule117 may be verified and proceedings under section 73 or, as the case may be, section 74shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
CGST Rule 120: Details of goods sent on approval basis
CGST Rule 120: Details of goods sent on approval basis Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on
CGST Rule 119: Declaration of stock
CGST Rule 119: Declaration of stock held by a principal and job worker Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] , submit a declaration electronically
CGST Rule 118: Declaration under 142(11)(c)
CGST Rule 118: Declaration to be made under clause (c) of sub-section (11) of section 142 CGST Rule 118: Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such
CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day,
CGST Rule 116: Disqualification for misconduct of an authorised representative
CGST Rule 116: Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with
CGST Rule 115: Demand confirmed by the Court
CGST Rule 115: Demand confirmed by the Court CGST Rule 115- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. (Updated upto September 2017)
CGST Rule 114: Appeal to the High Court
CGST Rule 114: Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall
CGST Rule 113: Order of Appellate Authority or Appellate Tribunal
CGST Rule 113: Order of Appellate Authority or Appellate Tribunal CGST Rule 113- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal CGST Rule 112- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
CGST Rule 111:Application to the Appellate Tribunal
CGST Rule 111: Application to the Appellate Tribunal CGST Rule 111- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A
CGST Rule 110: Appeal to the Appellate Tribunal
CGST Rule 110: Appeal to the Appellate Tribunal CGST Rule 110- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM