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CGST Rule 109: Application to the Appellate Authority
CGST Rule 109: Application to the Appellate Authority CGST Rule 109- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by
CGST Rule 108: Appeal to the Appellate Authority
CGST Rule 108: Appeal to the Appellate Authority CGST Rule 108- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by
CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority
CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. (Updated upto June 2020) Go to Rule
CGST Rule 104: Form and manner of application to the Authority for Advance Ruling
CGST Rule 104: Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made 51 on the common portal in FORM GST ARA-01 and shall be accompanied by
CA Shafaly GirdharwalCGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling
CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling “ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”; (See note 1) (Updated upto September 2017)
CA Shafaly GirdharwalCGST Rule 102: Special Audit in GST
CGST Rule 102: Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his
CA Shafaly GirdharwalCGST Rule 100: Assessment in certain cases
CGST Rule 100: Assessment in certain cases (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section
CA Shafaly GirdharwalCGST Rule 99: Scrutiny of returns
CGST Rule 99: Scrutiny of returns (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case
CA Shafaly GirdharwalCGST Rule 98: Provisional Assessment
CGST Rule 98: Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM
CA Shafaly GirdharwalCGST Rule 97: Consumer Welfare Fund
CGST Rule 97: Consumer Welfare Fund (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper
CA Shafaly GirdharwalHow to edit email/phone of primary authorized signatory on GSTN
Step – 1. Login with your user id and password. Step – 2. Click on the services>Registration>Amendment of Registration Non-core Fields. Step – 3. Click on the Authorized Signatory tab. Step – 4. Click on Edit button added primary authorized signatory. Step – 5. Enter
CGST Rule 95: Refund of tax to certain persons
CGST Rule 95: Refund of tax to certain persons (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on
CA Shafaly Girdharwal